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Registered number: 08670765
Mike Dyer Mediation & Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08670765
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,822 7,529
Investments 5 80,726 77,545
86,548 85,074
CURRENT ASSETS
Debtors 6 13,130 1,984
Cash at bank and in hand 47,649 49,942
60,779 51,926
Creditors: Amounts Falling Due Within One Year 7 (9,560 ) (5,253 )
NET CURRENT ASSETS (LIABILITIES) 51,219 46,673
TOTAL ASSETS LESS CURRENT LIABILITIES 137,767 131,747
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (1,106 ) (666 )
NET ASSETS 136,661 131,081
CAPITAL AND RESERVES
Called up share capital 9 95 95
Profit and Loss Account 136,566 130,986
SHAREHOLDERS' FUNDS 136,661 131,081
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Dyer
Director
1 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mike Dyer Mediation & Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08670765 . The registered office is Thimble Hall, Whaddon Lane, Owlesbury, Hampshire, SO21 1JJ.
The presentation currency of the financial statements is Pound Sterling (£)
Accounts are rounded to the nearest pound
The accounts represent the company as an individual entity
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount event or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straightline
Computer Equipment 30% Reducing Balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 17,712 4,841 22,553
Additions - 1,504 1,504
Disposals - (1,176 ) (1,176 )
As at 30 September 2025 17,712 5,169 22,881
Depreciation
As at 1 October 2024 12,960 2,064 15,024
Provided during the period 1,771 1,158 2,929
Disposals - (894 ) (894 )
As at 30 September 2025 14,731 2,328 17,059
Net Book Value
As at 30 September 2025 2,981 2,841 5,822
As at 1 October 2024 4,752 2,777 7,529
5. Investments
Unlisted
£
Cost
As at 1 October 2024 77,545
Additions 3,181
As at 30 September 2025 80,726
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 80,726
As at 1 October 2024 77,545
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,962 1,607
Other debtors 8,168 377
13,130 1,984
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (334 ) 69
Other creditors - 643
Taxation and social security 9,894 4,541
9,560 5,253
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 1,106 666
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
95 Ordinary Shares of £ 1.00 each 95 95
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Michael Dyer (643 ) 42,868 (34,193 ) - 8,032
The above loan is unsecured and repayable on demand.
Page 5