REGISTERED NUMBER: 03690326 (England and Wales)

MCL Transport Consultants Limited

Audited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A Clark

REGISTERED OFFICE:

Barclays Bank Chambers

Broad Street

Seaford

East Sussex

BN25 1NG

REGISTERED NUMBER:

03690326 (England and Wales)

AUDITORS:

Swindells LLP

Chartered Accountants

and Statutory Auditor

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Intangible assets

4

4,685

6,283

Tangible assets

5

42,309

17,902

46,994

24,185

CURRENT ASSETS

Debtors

6

114,224

103,557

Cash at bank and in hand

183,659

181,738

297,883

285,295

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

85,223

75,915

NET CURRENT ASSETS

212,660

209,380

TOTAL ASSETS LESS CURRENT LIABILITIES

259,654

233,565

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(10,036

)

-

PROVISIONS FOR LIABILITIES

-

(418

)

NET ASSETS

249,618

233,147

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

249,617

233,146

SHAREHOLDERS' FUNDS

249,618

233,147

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mrs A Clark - Director

1.	STATUTORY INFORMATION

MCL Transport Consultants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents revenue, net of VAT, from commercial transactions under which the company supplies customers the services that it is in business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for those services.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Leasehold improvements

-

30% on cost and 25% on reducing balance

Computer systems

-

25% on reducing balance

Furniture

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Office equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 contributes to 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 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

43,500

AMORTISATION

At 1 January 2025

37,217

Charge for year

1,598

At 31 December 2025

38,815

NET BOOK VALUE

At 31 December 2025

4,685

At 31 December 2024

6,283

5.	TANGIBLE FIXED ASSETS

Leasehold

Computer

improvements

systems

Furniture

£

£

£

COST

At 1 January 2025

6,154

15,013

2,413

Additions

-

975

-

At 31 December 2025

6,154

15,988

2,413

DEPRECIATION

At 1 January 2025

6,082

7,267

2,334

Charge for year

18

2,161

20

At 31 December 2025

6,100

9,428

2,354

NET BOOK VALUE

At 31 December 2025

54

6,560

59

At 31 December 2024

72

7,746

79

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

56,777

974

81,331

Additions

32,690

-

33,665

At 31 December 2025

89,467

974

114,996

DEPRECIATION

At 1 January 2025

46,804

942

63,429

Charge for year

7,051

8

9,258

At 31 December 2025

53,855

950

72,687

NET BOOK VALUE

At 31 December 2025

35,612

24

42,309

At 31 December 2024

9,973

32

17,902

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

86,688

76,418

Other debtors

27,536

27,139

114,224

103,557

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

7,526

-

Trade creditors

588

1,370

Tax

12,307

7,371

Social security and other taxes

13,938

13,067

VAT

42,165

41,608

Accruals and deferred income

8,699

12,499

85,223

75,915

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

10,036

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

7,526

-

Between one and five years

10,036

-

17,562

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

21,342

22,806

Between one and five years

81,039

86,779

In more than five years

23,750

42,750

126,131

152,335

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

17,562

-

The higher purchase contracts are secured over the assets which they relate.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

70

A Ordinary

£0.01

1

1

30

B Ordinary

£0.01

-

-

1

1

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Melanie Richardson BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of Swindells LLP

A Report of the Director was prepared in connection with the audit of the Financial Statements and Report of the Director and has not been filed.

13.	RELATED PARTY DISCLOSURES

During the year the dividends were paid to the director totalling £2,420 (2024 - £2,420).