REGISTERED NUMBER: 07860505 (England and Wales)

Unaudited Financial Statements

for the Period 1st December 2025 to 30th April 2026

for

Mark Roper Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M Roper

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

REGISTERED NUMBER:

07860505 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

-

142

CURRENT ASSETS

Debtors

5

100

-

Cash at bank

-

24,127

100

24,127

CREDITORS

Amounts falling due within one year

6

-

4,050

NET CURRENT ASSETS

100

20,077

TOTAL ASSETS LESS CURRENT LIABILITIES

100

20,219

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

-

20,119

SHAREHOLDERS' FUNDS

100

20,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 10th August 2026 and were signed by:

Mr M Roper - Director

1.	STATUTORY INFORMATION

Mark Roper Consulting 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.

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.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'. Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the period 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 period 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.

Cash and cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Going concern

The director has resolved to cease trading and close the company with effect from 30 April 2026. As a result, the company will not continue in operational existence for the foreseeable future.

Accordingly, the financial statements have not been prepared on a going concern basis. Instead, they have been prepared on a break-up basis, reflecting the realisation of assets and settlement of liabilities in the normal course of winding up the company’s affairs.

Functional and presentation currency

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st December 2025

1,515

Disposals

(1,515

)

At 30th April 2026

-

DEPRECIATION

At 1st December 2025

1,373

Charge for period

15

Eliminated on disposal

(1,388

)

At 30th April 2026

-

NET BOOK VALUE

At 30th April 2026

-

At 30th November 2025

142

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.11.25

£

£

Other debtors

100

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.11.25

£

£

Trade creditors

-

281

Directors' current accounts

-

2,449

Accrued expenses

-

1,320

-

4,050

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.4.26

30.11.25

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1st December 2025

20,119

Deficit for the period

(7,569

)

Dividends

(12,550

)

At 30th April 2026

-

9.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

10.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date as these are the cessation accounts.