MITCHAM CONSULTANTS LTD


Director	Chatterjee, Robin


Company Secretary	Culjak, Edita


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	13579873 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		811		720
Investments	4		45		45
			856		765
Current assets
Debtors	5	11,820		11,612
Cash at bank and on hand		453		490
		12,273		12,102
Creditors amounts falling due within one year	6	(88,535)		(158,614)
Net current assets (liabilities)			(76,262)		(146,512)
Total assets less current liabilities			(75,406)		(145,747)
Accruals and deferred income			(2,520)		-
Net assets			(77,926)		(145,747)
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			(78,926)		(146,747)
Shareholders' funds			(77,926)		(145,747)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 August 2026, and are signed on its behalf by:

Chatterjee, Robin
Director
Registered Company No. 13579873

MITCHAM CONSULTANTS LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	5

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 September 24	900	900
Additions	241	241
At 31 August 25	1,141	1,141
Depreciation and impairment
At 01 September 24	180	180
Charge for year	150	150
At 31 August 25	330	330
Net book value
At 31 August 25	811	811
At 31 August 24	720	720

4.	Fixed asset investments

	Other loans¹	Total
	£	£
Cost or valuation
At 01 September 24	45	45
At 31 August 25	45	45
Net book value
At 31 August 25	45	45
At 31 August 24	45	45

	Notes
	¹Other loans classified under investments

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	11,820	11,612
Total	11,820	11,612

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	88,535	158,614
Total	88,535	158,614

7.	Share capital
	Allotted, issued and fully paid: Number: Class: Nominal value: 31.08.2025 31.08.2024 £ £ 899 A Ordinary £1 899 899 100 B Ordinary £1 100 100 1 C Ordinary £1 1 1

8.	Related party transactions
	As at the balance sheet date, included in creditors due within one year is £16,937 (2024: £76,187) due and payable to the director. The amount is interest free and repayable on demand.