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Registration number: 05804327

M.C. West End Limited Unaudited Financial Statements for the Year Ended 31 March 2026
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

M.C. West End Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

M.C. West End Limited

Company Information

Director | M S Cutler

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

M.C. West End Limited

Statement of Financial Position as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,538 | -
Current assets |  |  |
Debtors | 5 | 160,900 | 218,888
Cash at bank and in hand |  | 81,058 | 3,640
|  | 241,958 | 222,528
Creditors: Amounts falling due within one year | 6 | (45,764) | (19,004)
Net current assets |  | 196,194 | 203,524
Total assets less current liabilities |  | 197,732 | 203,524
Provisions for liabilities |  | (379) | -
Net assets |  | 197,353 | 203,524
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 197,253 | 203,424
Shareholders' funds |  | 197,353 | 203,524

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of M.C. West End Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

M.C. West End Limited

Statement of Financial Position as at 31 March 2026

Approved and authorised by the director on 18 August 2026

.........................................

M S Cutler

Director

Company registration number: 05804327

M.C. West End Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of broker services for hospitality venues.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006, having previously reported under FRS 105. The change has had no effect on the figures previously reported, and no restatement of comparatives was required.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 March 2026 and had net assets at that date amounting to £197,353 including cash at bank amounting to £81,058.
The director has considered the current economic environment and believes that there will be no significant impact on the company.
After making enquiries, the director believes that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director considers it appropriate to continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue from broker services based on the stage of contractual completion once the amount of revenue can be reliably measured.

M.C. West End Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

M.C. West End Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3 | Staff numbers

The average number of persons employed by the company during the year, was 2 (2025 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost
Additions | 1,758 | 1,758
At 31 March 2026 | 1,758 | 1,758
Depreciation
Charge for the year | 220 | 220
At 31 March 2026 | 220 | 220
Carrying amount
At 31 March 2026 | 1,538 | 1,538
At 31 March 2025 | - | -

5 | Debtors

| 2026 £ | 2025 £
Other debtors | 160,900 | 218,888
| 160,900 | 218,888

M.C. West End Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Trade creditors | 82 | 211
Taxation and social security | 21,663 | 12,293
Accruals | 3,250 | 6,500
Other creditors | 20,769 | -
| 45,764 | 19,004

7 | Transactions with Directors

At 31 March 2026 an amount of £Nil (2025 - £58,879) was due from the director. Advances of £27,102 and repayments of £86,765 were made in the year. Interest is payable to the company at 2.25% and 3.75% per annum amounting to £784 (2025 - £339). There were no agreed terms.

8 | Non adjusting events after the financial period

Subsequent to 31 March 2026, dividends of £60,000 were declared and paid.