MB VAT Services Limited - Filleted accounts

Registered number

12981745

MB VAT Services Limited

Unaudited Filleted Accounts

(Cessation)

31 August 2026

MB VAT Services Limited
Registered number:		12981745
Balance Sheet
as at 31 August 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			173

Current assets
Debtors	4	-			4,111
Cash at bank and in hand		2,395			21,236
		2,395			25,347

Creditors: amounts falling due within one year	5	(732)			(3,498)

Net current assets			1,663			21,849

Net assets			1,663			22,022

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,662			22,021

Shareholder's funds			1,663			22,022

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Michael Mark Burke
Director
Approved by the board on 9 September 2026

MB VAT Services Limited
Notes to the Accounts
for the period from 1 November 2025 to 31 August 2026


1	Accounting policies

	Basis of preparation
	These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

	Turnover
	Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2025				681
	Disposals				(681)
	At 31 August 2026				-

	Depreciation
	At 1 November 2025				508
	Charge for the period				36
	On disposals				(544)
	At 31 August 2026				-

	Net book value
	At 31 August 2026				-
	At 31 October 2025				173


4	Debtors		2026		2025
£				£

	Trade debtors		-		4,111


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Corporation tax		(297)		2,196
	Other creditors		1,029		1,302
			732		3,498


6	Other information

	MB VAT Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Hinksey Court
	Church Way
	Oxford
	Oxfordshire
	OX2 9SX