MMRS CONSULTING LIMITED


Director	ARULRAJ, Manojkumar


Registered Address	6 Glenway Road
	Rochester
	ME1 1NT


Registered Number	13613175 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		12,000		-
			12,000		-
Current assets
Debtors	4	11,040		23,220
Cash at bank and on hand		55,368		24,987
		66,408		48,207
Creditors amounts falling due within one year	5	(26,112)		(48,197)
Net current assets (liabilities)			40,296		10
Total assets less current liabilities			52,296		10
Net assets			52,296		10
Capital and reserves
Called up share capital			10		10
Profit and loss account			52,286		-
Shareholders' funds			52,296		10

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 May 2026, and are signed on its behalf by:

ARULRAJ, Manojkumar
Director
Registered Company No. 13613175

MMRS CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Investments
	An issue of 4% of Pop Up Comedy Shop Limited’s shareholding. Upon completing payment for this transaction, MMRS Consulting Ltd will hold 4% of the Pop Up Comedy Shop Limited’s shareholding until the shareholding or the business is sold. The 4% will not be diluted by future rounds of investors, nor will it be compromised by any member of Pop Up Comedy Shop Limited delivering products or services of live entertainment and receiving payment to a business entity besides Pop Up Comedy Shop Limited. The beneficiaries of MMRS Consulting Ltd can expect to receive dividends from their 4% equity stake shortly after (within three months of the) tax year end, which takes place every year on 1st March. The next payment of dividends will take place shortly after Sunday, 1st March 2026.

Investments

An issue of 4% of Pop Up Comedy Shop Limited’s shareholding. Upon completing payment for this transaction, MMRS Consulting Ltd will hold 4% of the Pop Up Comedy Shop Limited’s shareholding until the shareholding or the business is sold. The 4% will not be diluted by future rounds of investors, nor will it be compromised by any member of Pop Up Comedy Shop Limited delivering products or services of live entertainment and receiving payment to a business entity besides Pop Up Comedy Shop Limited.
The beneficiaries of MMRS Consulting Ltd can expect to receive dividends from their 4% equity stake shortly after (within three months of the) tax year end, which takes place every year on 1st March. The next payment of dividends will take place shortly after Sunday, 1st March 2026.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	12,000	12,000
At 30 September 25	12,000	12,000
Net book value
At 30 September 25	12,000	12,000
At 30 September 24	-	-

	Notes
	¹Other investments other than loans

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	11,040	23,220
Total	11,040	23,220

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	178	150
Amounts owed to related parties	-	33,856
Taxation and social security	25,934	10,993
Accrued liabilities and deferred income	-	3,198
Total	26,112	48,197

6.	Controlling party
	The ultimate controlling party is Manojkumar Kumar Arulraj.