MC Rentals Mcr Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14827354

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	312		1
Cash at bank and in hand		530		735

		842		736
Creditors: Amounts Falling Due Within One Year	5	(1,189 )		(217 )

NET CURRENT ASSETS (LIABILITIES)			(347 )		519

TOTAL ASSETS LESS CURRENT LIABILITIES			(347 )		519

NET (LIABILITIES)/ASSETS			(347 )		519

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(348 )		518

SHAREHOLDERS' FUNDS			(347)		519

For the year ending 30 April 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 her 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

Miss C Clifton

Director

14 January 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

MC Rentals Mcr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14827354 . The registered office and principal place of business is 120-122 Stockport Road, Marple, Stockport, SK6 6AH.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. While the company has only small reserves, the directors consider that it has adequate resources to meet its obligations as they fall due for at least 12 months from the date of approval of these financial statements.

2.3. Turnover

Turnover represents the fair value of consideration received or receivable for services provided in the normal course of business, excluding VAT and trade discounts. Turnover from chair rental is recognised as income on a monthly basis, in line with the period in which the chairs are made available to customers.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable 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.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.5. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.6. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand. Bank borrowings are included within creditors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	312	1

Page 2

Page 3

MC Rentals Mcr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,189	96
Taxation and social security	-	121

	1,189	217

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Miss Charlotte Clifton	-	311	-	-	311

The above loan is unsecured, interest free and repayable on demand.

Page 3