MCC MEDIA LIMITED - Filleted accounts

Registered number

06540457

MCC MEDIA LIMITED

Filleted Accounts

31 July 2026

MCC MEDIA LIMITED

Report to the directors on the preparation of the unaudited statutory accounts of MCC MEDIA LIMITED for the period ended 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MCC MEDIA LIMITED for the period ended 31 July 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
1st Cloud Accountants
1st Cloud Accountants
Chartered Certified Accountants
Analysis House
117 - 119 Sea Road
Fulwell
Sunderland
SR5 1PS

17 September 2026

MCC MEDIA LIMITED
Registered number:			06540457
Balance Sheet
as at 31 July 2026

Notes		31/7/26			28/2/26
£					£
Fixed assets
Tangible assets	3			2,866			7,706

Current assets
Debtors	4		676,184			605,879
Cash at bank and in hand			264,670			241,739
			940,854			847,618

Creditors: amounts falling due within one year	5		(1,042,233)			(948,729)

Net current liabilities				(101,379)			(101,111)

Total assets less current liabilities				(98,513)			(93,405)


Provisions for liabilities				(544)			(1,464)


Net liabilities				(99,057)			(94,869)

Capital and reserves
Called up share capital				1,000			1,000
Profit and loss account				(100,057)			(95,869)

Shareholders' funds				(99,057)			(94,869)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mr P M McCoy
Director
Approved by the board on 17 September 2026

MCC MEDIA LIMITED
Notes to the Accounts
for the period from 1 March 2026 to 31 July 2026


1	Accounting policies

	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).

	Going concern
	The company reported net liabilities of £99,057 at the balance sheet date (2026: net liabilities of £94,869). The financial statements have been prepared on a going concern basis. The company is part of the group headed by MCC Holdings Ltd and is financially supported by its parent undertaking. The directors have a reasonable expectation that this support will continue for the foreseeable future and that the company will have sufficient resources to meet its liabilities as they fall due.

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative 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:

	Plant and machinery	over 3 years
	Office equipment	over 3 years

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			31/7/26	28/2/26
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2026	25,197		100,649		125,846
	At 31 July 2026	25,197		100,649		125,846

	Depreciation
	At 1 March 2026	20,836		97,304		118,140
	Charge for the period	2,072		2,768		4,840
	At 31 July 2026	22,908		100,072		122,980

	Net book value
	At 31 July 2026	2,289		577		2,866
	At 28 February 2026	4,361		3,345		7,706


4	Debtors			31/7/26	28/2/26
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			676,184		605,879


5	Creditors: amounts falling due within one year			31/7/26	28/2/26
£					£

	Directors loan account			213		(23,952)
	Accruals			6,892		40,058
	Trade creditors			-		(4,711)
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			709,147		714,226
	Taxation and social security costs			(68,620)		(3,538)
	Other creditors			394,601		226,646
				1,042,233		948,729


6	Other information

	MCC MEDIA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Former Monkwearmouth Library
	Church Street North
	Sunderland
	United Kingdom
	SR6 0DR