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Company Registration No. 05270467 (England and Wales)
M.C.S. DATA NETWORKS LIMITED Unaudited accounts for the year ended 31 March 2026
M.C.S. DATA NETWORKS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M.C.S. DATA NETWORKS LIMITED Company Information for the year ended 31 March 2026
Directors
Laura Carr Sam Smith
Company Number
05270467 (England and Wales)
Registered Office
76 Glascote Lane Wilnecote Tamworth Staffordshire B77 2PH England
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M.C.S. DATA NETWORKS LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
122,096
89,389
Current assets
Debtors
5
558,920
264,808
Cash at bank and in hand
242,905
11,998
801,825
276,806
Creditors: amounts falling due within one year
6
(567,027)
(136,822)
Net current assets
234,798
139,984
Total assets less current liabilities
356,894
229,373
Creditors: amounts falling due after more than one year
7
(154,259)
(105,683)
Provisions for liabilities
Deferred tax
(9,347)
(7,639)
Net assets
193,288
116,051
Capital and reserves
Called up share capital
100
100
Profit and loss account
193,188
115,951
Shareholders' funds
193,288
116,051
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 directors acknowledge their 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 of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by
Laura Carr Director Company Registration No. 05270467
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M.C.S. DATA NETWORKS LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
M.C.S. DATA NETWORKS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05270467. The registered office is 76 Glascote Lane, Wilnecote, Tamworth, Staffordshire, B77 2PH, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
20% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33.3% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
The company received Coronavirus Job Retention Scheme government grants during the year ended 31 March 2021. These grants are recognised at fair value when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the performance model.
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M.C.S. DATA NETWORKS LIMITED Notes to the Accounts for the year ended 31 March 2026
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
190,558
-
190,558
Additions
82,320
1,566
83,886
Disposals
(33,125)
-
(33,125)
At 31 March 2026
239,753
1,566
241,319
Depreciation
At 1 April 2025
101,169
-
101,169
Charge for the year
40,307
391
40,698
On disposals
(22,644)
-
(22,644)
At 31 March 2026
118,832
391
119,223
Net book value
At 31 March 2026
120,921
1,175
122,096
At 31 March 2025
89,389
-
89,389
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
79,743
-
Trade debtors
460,950
236,274
Amounts due from group undertakings etc.
17,510
17,510
558,203
253,784
Amounts falling due after more than one year
Accrued income and prepayments
717
595
Other debtors
-
10,429
717
11,024
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M.C.S. DATA NETWORKS LIMITED Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
6,420
6,420
Obligations under finance leases and hire purchase contracts
45,092
33,708
Trade creditors
459,948
70,090
Taxes and social security
10,325
5,861
Other creditors
29,442
18,943
Accruals
15,800
1,800
567,027
136,822
Hire purchase liabilities are secured over the asset to which they relate.
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
15,204
21,437
Obligations under finance leases and hire purchase contracts
111,059
84,246
Taxes and social security
27,996
-
154,259
105,683
8
Average number of employees
During the year the average number of employees was 10 (2025: 12).
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