Registration number: 12316434

MC Foodservice Consultancy Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

MC Foodservice Consultancy Ltd

(Registration number: 12316434)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	22,437	608
Current assets
Debtors	6	3,991	3,720
Cash at bank and in hand		3,746	4,664
		7,737	8,384
Creditors: Amounts falling due within one year	7	(6,894)	(8,096)
Net current assets		843	288
Total assets less current liabilities		23,280	896
Creditors: Amounts falling due after more than one year	7	(19,631)	-
Net assets		3,649	896
Capital and reserves
Called up share capital	8	2	2
Retained earnings		3,647	894
Shareholders' funds		3,649	896

For the financial year ending 30 November 2025 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’.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

Mr S J Ross Director

Mrs C Ross Director

MC Foodservice Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change 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.

MC Foodservice Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet 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
Computer equipment	Straight line 33.33%
Motor Vehicles	Straight line 25%

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,234	249

MC Foodservice Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	1,229	-	1,229
Additions	-	23,063	23,063
At 30 November 2025	1,229	23,063	24,292
Depreciation
At 1 December 2024	621	-	621
Charge for the year	273	961	1,234
At 30 November 2025	894	961	1,855
Carrying amount
At 30 November 2025	335	22,102	22,437
At 30 November 2024	608	-	608

6

Debtors

Current	2025 £	2024 £
Trade debtors	3,991	3,720
	3,991	3,720

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	4,627	4,062
Trade creditors		189	119
Taxation and social security		1,913	3,750
Accruals and deferred income		165	165
		6,894	8,096

MC Foodservice Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	19,631	-

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £0.01 each	100	1	100	1
Ordinary A Shares of £0.01 each	75	1	75	1
Ordinary B Shares of £0.01 each	25	-	25	-
	200	2	200	2

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	19,631	-

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,869	-
Other borrowings	758	4,062
	4,627	4,062