Company Registration No. 04349841 (England and Wales)
MAT Consultancy Limited
Unaudited accounts
for the year ended 31 March 2025
MAT Consultancy Limited
Unaudited accounts
Contents
MAT Consultancy Limited
Company Information
for the year ended 31 March 2025
Company Number
04349841 (England and Wales)
Registered Office
Primary House
Spring Gardens
Macclesfield
Chesgire
SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
MAT Consultancy Limited
Statement of financial position
as at 31 March 2025
Tangible assets
2,968
2,934
Cash at bank and in hand
196,098
163,251
Creditors: amounts falling due within one year
(45,876)
(44,044)
Net current assets
172,696
149,553
Total assets less current liabilities
175,664
152,487
Provisions for liabilities
Net assets
174,922
151,754
Called up share capital
2,000
2,000
Profit and loss account
172,922
149,754
Shareholders' funds
174,922
151,754
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 December 2025 and were signed on its behalf by
M A Taylor
Director
Company Registration No. 04349841
MAT Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2025
MAT Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 04349841. The registered office is Primary House, Spring Gardens, Macclesfield, Chesgire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% per annum on a striaght line basis
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
MAT Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
17,931
13,706
Accrued income and prepayments
1,248
1,390
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
18,317
15,992
Loans from directors
8,170
5,578
Deferred income
8,857
9,184
MAT Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
900 A Ordinary Shares of £1 each
900
900
100 B Ordinary Shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).