MES Financial Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11063232 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

MES FINANCIAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D M Johnstone

Mr C J F Law

REGISTERED OFFICE:

8 Palace Yard Mews

Bath

BA1 2NH

REGISTERED NUMBER:

11063232 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

216,722

82,928

Investments

5

2

216,724

82,930

CURRENT ASSETS

Debtors

6

214,854

91,412

Cash at bank

283,846

249,694

498,700

341,106

CREDITORS

Amounts falling due within one year

7

265,466

161,569

NET CURRENT ASSETS

233,234

179,537

TOTAL ASSETS LESS CURRENT
LIABILITIES

449,958

262,467

CREDITORS

Amounts falling due after more than one
year

8

118,248

9,239

NET ASSETS

331,710

253,228

CAPITAL AND RESERVES

Called up share capital

32,240

Retained earnings

299,470

220,988

331,710

253,228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Mr C J F Law - Director

1.	STATUTORY INFORMATION

MES Financial Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer Equipment and Software

-

at varying rates on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 11 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Improvements

Fixtures

Equipment

to

and

Motor

and

property

fittings

vehicles

Software

Totals

£

COST

At 1 December 2024

-

6,143

1,458

124,214

131,815

Additions

48,347

21,605

-

95,563

165,515

At 31 December 2025

48,347

27,748

1,458

219,777

297,330

DEPRECIATION

At 1 December 2024

-

2,032

454

46,401

48,887

Charge for period

5,443

3,445

251

22,582

31,721

At 31 December 2025

5,443

5,477

705

68,983

80,608

NET BOOK VALUE

At 31 December 2025

42,904

22,271

753

150,794

216,722

At 30 November 2024

-

4,111

1,004

77,813

82,928

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 31 December 2025

2

NET BOOK VALUE

At 31 December 2025

2

At 30 November 2024

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

Trade debtors

100,131

55,983

Other debtors

114,723

35,429

214,854

91,412

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

Bank loans and overdrafts

33,672

22,508

Trade creditors

64,500

33,624

Amounts owed to group undertakings

2

Taxation and social security

123,264

96,497

Other creditors

44,028

8,938

265,466

161,569

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

30.11.24

£

Bank loans

118,248

9,239

9.	LEASING AGREEMENTS

The total future minimum lease payments under non-cancellable operating leases at 31st December 2025 was £191,573 (2024: £30117).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2025 and the year ended 30 November 2024:

31.12.25

30.11.24

£

Mr C J F Law

Balance outstanding at start of period

-

6,846

Amounts advanced

27,366

-

Amounts repaid

-

(6,846

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

27,366

-

Mr D M Johnstone

Balance outstanding at start of period

-

Amounts advanced

4,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

4,000

-