Company Registration No. 12839740 (England and Wales)
MCC Int Ltd
Unaudited accounts
for the year ended 31 August 2025
MCC Int Ltd
Unaudited accounts
Contents
MCC Int Ltd
Company Information
for the year ended 31 August 2025
Company Number
12839740 (England and Wales)
Registered Office
3 Dorian Grove
Alresford
Hampshire
SO24 9QR
England
Accountants
Continuity Finance
95 Brownhill Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FH
MCC Int Ltd
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
10,514
5,585
Creditors: amounts falling due within one year
(38,256)
(39,517)
Net current assets
15,893
15,315
Total assets less current liabilities
16,145
15,651
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
15,990
15,480
Shareholders' funds
16,090
15,580
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 May 2026 and were signed on its behalf by
Ms Gina Hough
Director
Company Registration No. 12839740
MCC Int Ltd
Notes to the Accounts
for the year ended 31 August 2025
MCC Int Ltd is a private company, limited by shares, registered in England and Wales, registration number 12839740. The registered office is 3 Dorian Grove, Alresford, Hampshire, SO24 9QR, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
MCC Int Ltd
Notes to the Accounts
for the year ended 31 August 2025
Income tax expense represents the sum of the tax currently payable and deferred 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
295
585
880
At 31 August 2025
295
585
880
At 1 September 2024
171
373
544
Charge for the year
31
53
84
At 31 August 2025
202
426
628
At 31 August 2025
93
159
252
At 31 August 2024
124
212
336
Amounts falling due within one year
Other debtors
34,032
31,639
Amounts falling due after more than one year
MCC Int Ltd
Notes to the Accounts
for the year ended 31 August 2025
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Creditors: amounts falling due within one year
2025
2024
Taxes and social security
26,930
32,640
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Advances to director
31,639
34,076
31,682
34,033
31,639
34,076
31,682
34,033
The above loan is unsecured, repayable on demand and interest is charged at 2.25%
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Average number of employees
During the year the average number of employees was 1 (2024: 2).