MT Consulting and Service Limited

Registered number

07142490

Unaudited Filleted Accounts

28 February 2026

MT Consulting and Service Limited
Registered number:		07142490
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		368			574

Current assets
Debtors	4	18,590			70
Cash at bank and in hand		33,957			61,448
		52,547			61,518

Creditors: amounts falling due within one year	5	(16,429)			(6,624)

Net current assets			36,118			54,894

Total assets less current liabilities			36,486			55,468


Provisions for liabilities			(70)			(109)


Net assets			36,416			55,359

Capital and reserves
Called up share capital			10			10
Profit and loss account			36,406			55,349

Shareholders' funds			36,416			55,359

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Martin Trickey
Director
Approved by the board on 17 April 2026

MT Consulting and Service Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment	15% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2025				4,406
	At 28 February 2026				4,406

	Depreciation
	At 1 March 2025				3,832
	Charge for the year				206
	At 28 February 2026				4,038

	Net book value
	At 28 February 2026				368
	At 28 February 2025				574


4	Debtors		2026		2025
£				£

	Trade debtors		18,590		-
	Other debtors		-		70
			18,590		70


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		14,018		-
	Taxation and social security costs		877		5,214
	Other creditors		1,534		1,410
			16,429		6,624


6	Related party transactions

	None noted


7	Transactions with Director

	During the year the company director used a current account with the company to record amounts due to him and amounts drawn by him. The accounts shows an amount owing back to Martin Trickey as a director as at 28th February 2026 of £937.28 (2025: £883.64) The amount is repayable on demand and does not carry interest.

8	Controlling party

	Mr Martin Trickey owns 80% of the share capital of the company and is therefore the company's ultimate controlling party.


9	Other information

	MT Consulting and Service Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Dan-Y-Bryn
	Pentwyn Lane
	Govilon
	Abergavenny
	NP7 9RW