MDM Consultants Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05690097

MDM Consultants Ltd

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

MDM Consultants Ltd

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	21,793	28,842

Current assets

Debtors	6	186,906	12,420
Cash at bank and in hand		307,201	40,636
		---------	--------
		494,107	53,056

Creditors: amounts falling due within one year	7	347,107	39,494
		---------	--------
Net current assets		147,000	13,562
		---------	--------
Total assets less current liabilities		168,793	42,404

Creditors: amounts falling due after more than one year	8	14,412	28,644

Provisions

Deferred taxation	5,448	7,210
	---------	--------
Net assets	148,933	6,550
	---------	--------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	147,933	5,550
	---------	-------
Shareholders funds	148,933	6,550
	---------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MDM Consultants Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

M D L Martin
Director

Company registration number: 05690097

MDM Consultants Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Lower Thames Street, London, EC3R 6AF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for services rendered and invoiced during the year, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Office equipment	-	33% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Lease payments are apportioned between the finance charges and reduction of the outstanding lease or hire purchase liability using the sum of the digits method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

The company contributes to the personal pension schemes of the director and certain employees. Contribution costs are recognised as an expense in the period in which the related services are provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	Motor vehicles	Office equipment	Total
	£	£	£
Cost
At 1 April 2025	39,990	8,389	48,379
Additions	–	274	274
	--------	-------	--------
At 31 March 2026	39,990	8,663	48,653
	--------	-------	--------
Depreciation
At 1 April 2025	11,247	8,290	19,537
Charge for the year	7,186	137	7,323
	--------	-------	--------
At 31 March 2026	18,433	8,427	26,860
	--------	-------	--------
Carrying amount
At 31 March 2026	21,557	236	21,793
	--------	-------	--------
At 31 March 2025	28,743	99	28,842
	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	36,960	12,420
Other debtors	149,946	–
	---------	--------
	186,906	12,420
	---------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans	7,143	14,286
Trade creditors	116,810	4,720
Social security and other taxes	126,551	8,069
Other creditors	96,603	12,419
	---------	--------
	347,107	39,494
	---------	--------

Included within other creditors are liabilities under hire purchase agreements of £7,089 (2025: £6,544). Hire purchase agreements are secured on the assets concerned.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans	–	7,143
Other creditors	14,412	21,501
	--------	--------
	14,412	28,644
	--------	--------

Included within other creditors are liabilities under hire purchase agreements of £14,412 (2025: £21,501). Hire purchase agreements are secured on the assets concerned.

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions	5,448	7,210
	-------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	5,448	7,210
	-------	-------