Registration number: 14584463

MRL Strategic Consultancy Limited

Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,242	1,460
Current assets
Debtors	5	16,888	22,581
Cash at bank and in hand		1,116,245	894,008
		1,133,133	916,589
Creditors: Amounts falling due within one year	6	(126,816)	(158,767)
Net current assets		1,006,317	757,822
Net assets		1,007,559	759,282
Capital and reserves
Called up share capital		2	2
Retained earnings		1,007,557	759,280
Shareholders' funds		1,007,559	759,282

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.

Directors' 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 directors acknowledge their 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 directors of MRL Strategic Consultancy Limited have 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.

MRL Strategic Consultancy Limited

Statement of Financial Position as at 31 March 2026

Approved and authorised by the Board on 19 August 2026 and signed on its behalf by:
 

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

M R Layton

Director

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

E-M Layton

Director

Company registration number: 14584463

MRL Strategic Consultancy Limited

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

1	General information

The address of its registered office is:
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of the provision of management consultancy.

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.

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.

Going concern

The company made a profit for the period ended 31 March 2026 and had net assets of £1,007,559 at that date. The company continues to trade profitably and the directors do not believe the company will be significantly affected by current economic conditions.

On the basis of the above and having made enquires the directors have reasonable expectation that the company has adequate resources to remain in operational existence for the foreseeable future. Accordingly, the directors continue to prepare the financial statements on the going concern basis.

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.

The company recognises revenue from consultancy services evenly over the period in which the services were provided.

MRL Strategic Consultancy Limited

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

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current 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.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	3 year straight line

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.

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.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

MRL Strategic Consultancy Limited

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

4	Tangible assets

	Office equipment  £	Total £
Cost or valuation
At 1 April 2025	2,722	2,722
Additions	681	681
At 31 March 2026	3,403	3,403
Depreciation
At 1 April 2025	1,262	1,262
Charge for the year	899	899
At 31 March 2026	2,161	2,161
Carrying amount
At 31 March 2026	1,242	1,242
At 31 March 2025	1,460	1,460

5

Debtors

	2026 £	2025 £
Trade debtors	13,965	20,400
Other debtors	2,923	2,181
	16,888	22,581

MRL Strategic Consultancy 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 £
Taxation and social security	123,449	155,945
Accruals and deferred income	1,925	1,925
Other creditors	1,442	897
	126,816	158,767