Menter Business Advisors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04939470 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

MENTER BUSINESS ADVISORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G L Thomas

REGISTERED OFFICE:

68 Heol Lewis

Rhiwbina

Cardiff

South Glamorgan

CF14 6QB

REGISTERED NUMBER:

04939470 (England and Wales)

ACCOUNTANTS:

Menter Business Advisors Limited

68 Heol Lewis

Rhiwbina

Cardiff

South Glamorgan

CF14 6QB

FIXED ASSETS

Tangible assets

4

828

1,415

CURRENT ASSETS

Stocks

2,000

Debtors

5

2,298

2,163

Prepayments and accrued income

1,000

Cash in hand

220

5,518

5,383

CREDITORS

Amounts falling due within one year

6

2,186

2,408

NET CURRENT ASSETS

3,332

2,975

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,160

4,390

CREDITORS

Amounts falling due after more than one year

7

3,635

4,187

NET ASSETS

525

203

CAPITAL AND RESERVES

Called up share capital

8

1,000

Retained earnings

(475

)

(797

)

SHAREHOLDERS' FUNDS

525

203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th March 2026 and were signed by:

G L Thomas - Director

1.	STATUTORY INFORMATION

Menter Business Advisors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

and 31st August 2025

10,354

DEPRECIATION

At 1st September 2024

8,939

Charge for year

587

At 31st August 2025

9,526

NET BOOK VALUE

At 31st August 2025

828

At 31st August 2024

1,415

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

1,781

1,646

Other debtors

517

2,298

2,163

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

1,088

1,472

Trade creditors

206

188

Taxation and social security

915

364

Other creditors

(23

)

384

2,186

2,408

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Other creditors

3,635

4,187

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

1,000

Ordinary Shares

£1

1,000