REGISTERED NUMBER: SC209938 (Scotland)

Abridged Unaudited Financial Statements for the Year Ended 31 March 2026

for

M.B. Education And Development

(Scotland) Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr M W Bremner

REGISTERED OFFICE:

11 Bothwell Street Suite 332 And 334

Central Chambers

Glasgow

G2 6NL

REGISTERED NUMBER:

SC209938 (Scotland)

ACCOUNTANTS:

RAEBURN ALLISON & CO

CHARTERED ACCOUNTANTS

13/15 STRATHMORE HOUSE

TOWN CENTRE

EAST KILBRIDE

GLASGOW

G74 1LF

FIXED ASSETS

Tangible assets

4

2,897

1,320

CURRENT ASSETS

Cash at bank

1,760

152

CREDITORS

Amounts falling due within one year

(5,093

)

(2,905

)

NET CURRENT LIABILITIES

(3,333

)

(2,753

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(436

)

(1,433

)

CREDITORS

Amounts falling due after more than one year

-

(1,999

)

NET LIABILITIES

(436

)

(3,432

)

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

(2,436

)

(5,432

)

(436

)

(3,432

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 16 June 2026 and were signed by:

Dr M W Bremner - Director

1.	STATUTORY INFORMATION

M.B. Education And Development (Scotland) Limited is a private company, limited by shares , registered in Scotland. 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.

Going concern

Despite the adverse balance sheet position at 31st March 2025, the financial statements have been prepared on a going concern basis. The position is supported by director's loan, and cash flow is managed to ensure that day to day liabilities are met as and when they fall due.

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

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

4,093

Additions

2,301

At 31 March 2026

6,394

DEPRECIATION

At 1 April 2025

2,773

Charge for year

724

At 31 March 2026

3,497

NET BOOK VALUE

At 31 March 2026

2,897

At 31 March 2025

1,320

5.	RELATED PARTY DISCLOSURES

Included in Other Creditors is a balance due to the Director, M W Bremner of £2504 (2025 - NIL).

6.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr M W Bremner.