Company Registration No. 09209446 (England and Wales)
M Everall Consultancy Ltd
Unaudited accounts
for the year ended 31 March 2026
M Everall Consultancy Ltd
Unaudited accounts
Contents
M Everall Consultancy Ltd
Company Information
for the year ended 31 March 2026
Company Number
09209446 (England and Wales)
Registered Office
Clifden
Old Carnon Hill Carnon Downs
TRURO
Cornwall
TR3 6LE
England
Accountants
KMK Accounting Ltd
12 Hurland Road
Truro
TR1 2BU
M Everall Consultancy Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
30,954
38,893
Inventories
1,216,965
916,084
Cash at bank and in hand
11,340
11,122
Creditors: amounts falling due within one year
(404,885)
(995,564)
Net current assets/(liabilities)
858,882
(20,415)
Total assets less current liabilities
889,836
18,478
Creditors: amounts falling due after more than one year
(2,933)
(7,333)
Called up share capital
4
4
Profit and loss account
886,899
11,141
Shareholders' funds
886,903
11,145
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 4 June 2026 and were signed on its behalf by
Michael Everall
Director
Company Registration No. 09209446
M Everall Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2026
M Everall Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 09209446. The registered office is Clifden, Old Carnon Hill Carnon Downs, TRURO, Cornwall, TR3 6LE, England.
2
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, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
M Everall Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
49,014
27,596
76,610
At 31 March 2026
50,632
27,596
78,228
At 1 April 2025
25,859
11,858
37,717
Charge for the year
6,592
2,965
9,557
At 31 March 2026
32,451
14,823
47,274
At 31 March 2026
18,181
12,773
30,954
At 31 March 2025
23,155
15,738
38,893
Work in progress
1,216,965
916,084
Amounts falling due within one year
Deferred tax asset
21,892
27,881
Accrued income and prepayments
7,940
16,341
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
4,400
4,400
Taxes and social security
2,824
94
Loans from directors
397,001
395,856
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
2,933
7,333
M Everall Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2026
9
Transactions with related parties
At the period end, the company owed £397,001 (2025: £395,856) to the director Mr M Everall. The loan is interest free and repayable after less than one year.
During the year, the company received dividends of £895,000 from a related party company under common ownership and control. The investment giving rise to the dividend income was disposed of before the year end. No balances were outstanding with the related party at the reporting date in respect of these transactions.
10
Average number of employees
During the year the average number of employees was 2 (2025: 1).