For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

MCo Services Limited is a private company limited by shares incorporated in England and Wales. The registered office 5a Reece Mews, London, SW7 3HE.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention, the principal accounting policies adopted are set out below.

Turnover represents amounts receivable for services net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the costs incurred. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

The company only has financial instruments classified as basic and measured at amortised cost. The company has no financial instruments that are classified as ‘other’ or financial instruments measured at fair value.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

The company is under the control of J Meyer based on her shareholding.

During the year the following transactions arose between the company and related parties:

Included within other creditors is a balance of £1,150 (2024: £2,000 owing from) owing to Q Meyer, a director of the company.

Included within other debtors is a balance of £33,050 (2024: £nil) owing from T&J Meyer Family Foundation Limited, a trust registered in the UK in which J Meyer is a trustee.

The Meyer Family Trust LLC

Income of £29,167 (2024 - £46,633) was received from the The Meyer Family Trust LLC, a company registered in the USA connected to Q Meyer, in respect of administrative services provided, of which £138 (2024 - £39,123) was outstanding at the year end.

Lynn Holdings Limited

Income of £54,167 (2024 - £33,333) was received from Lynn Holdings Limited, a company registered in Jersey connected to Q Meyer, in respect of administrative services provided, of which £nil (2024 - £15,915) was outstanding at the year end.

T&J Meyer Family Foundation Limited

Income of £60,000 (2024 - £60,000) was received from T&J Meyer Family Foundation Limited, a trust registered in the UK in which J Meyer is a trustee. £9,872 was recharged on account of rent and service charges for the new leased property. T&J Meyer Family Foundation Limited owed a balance of £10,453 (2024 - £10,341) to Mco Services Limited at the year end. Rental charges of £280 (2024 - £3,360) was charged by T&J Meyer Family Foundation Limited at an arms length basis.