REGISTERED NUMBER: 04514660 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

MCL Telecommunications Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Billington

SECRETARY:

Mrs L Billington

REGISTERED OFFICE:

43 Victoria Road

Burgess Hill

West Sussex

RH15 9LR

REGISTERED NUMBER:

04514660 (England and Wales)

ACCOUNTANTS:

Price Green & Co

Lynnem House

1 Victoria Way

Burgess Hill

West Sussex

RH15 9NF

FIXED ASSETS

Intangible assets

4

797

3,372

Tangible assets

5

65,876

27,909

Investments

6

150

150

66,823

31,431

CURRENT ASSETS

Stocks

500

3,000

Debtors

7

74,741

52,746

Cash at bank

202,210

162,225

277,451

217,971

CREDITORS

Amounts falling due within one year

8

216,231

173,654

NET CURRENT ASSETS

61,220

44,317

TOTAL ASSETS LESS CURRENT LIABILITIES

128,043

75,748

PROVISIONS FOR LIABILITIES

10,760

58

NET ASSETS

117,283

75,690

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

117,183

75,590

SHAREHOLDERS' FUNDS

117,283

75,690

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

D Billington - Director

1.	STATUTORY INFORMATION

MCL Telecommunications Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about MCL Telecommunications Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of seven years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

38,936

AMORTISATION

At 1 September 2024

35,564

Charge for year

2,575

At 31 August 2025

38,139

NET BOOK VALUE

At 31 August 2025

797

At 31 August 2024

3,372

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

71,738

Additions

56,750

At 31 August 2025

128,488

DEPRECIATION

At 1 September 2024

43,829

Charge for year

18,783

At 31 August 2025

62,612

NET BOOK VALUE

At 31 August 2025

65,876

At 31 August 2024

27,909

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

150

NET BOOK VALUE

At 31 August 2025

150

At 31 August 2024

150

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

48,721

43,420

Other debtors

26,020

9,326

74,741

52,746

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

-

21,590

Trade creditors

72,288

65,630

Taxation and social security

21,540

29,329

Other creditors

122,403

57,105

216,231

173,654

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £21,800 (2024 - £38,250) were paid to the director .

Serviced office costs of £141,485 were charged to MCL Telecoms, the subsidiary company, during the year (2024: £139,489)

Included in other debtors is £13,507 (2024: £3,157) owed to the company by MCL Telecoms, the subsidiary company, during the year.

Also included in other debtors is £4,950 (2024: £4,950) owed to the company by MCL IT & Software, the subsidiary company, during the year.

Also included in other debtors is £372 (2024: £96) owed to the company by MCL Mobile Cellular, a company controlled by the director Mr D Billington.