Company registration number 13225473 (England and Wales)
ML MARKETING & CONSULTANCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ML MARKETING & CONSULTANCY LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
ML MARKETING & CONSULTANCY LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
59,401
51,183
Creditors: amounts falling due within one year
4
(58,429)
(54,998)
Net current assets/(liabilities)
972
(3,815)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
872
(3,915)
Total equity
972
(3,815)

The notes on pages 3 to 5 form part of these financial statements.

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 January 2026 and are signed on its behalf by:
Mr Martin Giles
Director
Company registration number 13225473 (England and Wales)
ML MARKETING & CONSULTANCY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 May 2023
100
2,637
2,737
Year ended 30 April 2024:
Loss and total comprehensive income
-
(6,552)
(6,552)
Balance at 30 April 2024
100
(3,915)
(3,815)
Year ended 30 April 2025:
Profit and total comprehensive income
-
4,787
4,787
Balance at 30 April 2025
100
872
972

The notes on pages 3 to 5 form part of these financial statements.

ML MARKETING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

ML Marketing & Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2d, Building 1 Eastern Business Park, St Mellons, Cardiff, South Glamorgan, United Kingdom, CF3 5EA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ML MARKETING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
929
-
0

The actual charge for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
5,716
(6,552)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 19.00% (2024: 19.00%)
1,086
(1,245)
Tax effect of utilisation of tax losses not previously recognised
(157)
1,245
Taxation charge for the year
929
-
ML MARKETING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
929
-
0
Other creditors
53,510
53,198
Accruals and deferred income
3,990
1,800
58,429
54,998
5
Related party transactions

At the reporting date, the company owed the directors £2,890 (202 4: £2,578)

During the year, dividends were voted totalling £nil (202 4: £nil)

Included in creditors is an amount owed to 3sixfive Pro Limited of £50,620 (202 4: £50,620) relating to costs associated with running the business, of which Martin Giles is also a director

6
Ultimate Controlling Party

The company's ultimate controlling party is Mr M Giles and Mrs L Giles by virtue of their combined ownership of 100% of the i s sued share capital in the company.

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