MC SQUARED BUSINESS MANAGEMENT LIMITED

MC SQUARED BUSINESS MANAGEMENT LIMITED

Statement of Financial Position

As at 31 December 2025

	£	2025 £	£	2024 £
Fixed assets		68,466		86,315
Current assets	28,079		29,028
Creditors: amount falling due within one year	(193,143)		(188,863)
Net current assets/(liabilities)		(165,064)		(159,835)
Total assets less current liabilities		(96,598)		(73,520)
Creditors: amount falling due after more than one year		(38,172)		(60,365)
Accruals and deferred income		(193)		(193)
Net assets/(liabilities)		(134,963)		(134,078)


Capital and reserves		(134,963)		(134,078)

For the year ended 31 December 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

---------------------------------------------

Michael Anthony Flook
Director

Date approved: 31 May 2026

MC SQUARED BUSINESS MANAGEMENT LIMITED

Notes to the Accounts

For the year ended 31 Dec 2025

Statutory Information

Mc Squared Business Management Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 12376421, registration address 63-65 Rickmansworth Road, Amersham, HP6 5JW, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Tangible fixed assets

Cost or Valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	112,071	164,121	9,492	285,684
Additions	4,368	-	605	4,973
At 31 December 2025	116,439	164,121	10,097	290,657
Depreciation
At 01 January 2025	82,721	107,528	9,120	199,369
Charge for year	8,430	14,148	244	22,822
At 31 December 2025	91,151	121,676	9,364	222,191
Net book values
Closing balance as at 31 December 2025	25,288	42,445	733	68,466
Opening balance as at 01 January 2025	29,350	56,593	372	86,315

Tangible fixed assets

3.	Average number of employees Average number of employees during the year were 6 (2024: 6).