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Company Registration No. SC460264 (Scotland)
MCE Performance Evaluation Consultants Limited Unaudited accounts for the year ended 31 March 2026
MCE Performance Evaluation Consultants Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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MCE Performance Evaluation Consultants Limited Company Information for the year ended 31 March 2026
Director
Mr M Logan
Company Number
SC460264 (Scotland)
Registered Office
36 Buckstone Loan Edinburgh EH10 6UD Scotland
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of MCE Performance Evaluation Consultants Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MCE Performance Evaluation Consultants Limited for the year ended 31 March 2026 as set out on pages 5 - 6 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 https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
GF Accountancy Services Ltd Chartered Certified Accountants 4 Rowanhill Way Port Seton East Lothian EH32 0SZ 28 October 2026
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MCE Performance Evaluation Consultants Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
774 
1,032 
Current assets
Debtors
46,822 
63,339 
Cash at bank and in hand
114,618 
26,368 
161,440 
89,707 
Creditors: amounts falling due within one year
(61,388)
(27,883)
Net current assets
100,052 
61,824 
Net assets
100,826 
62,856 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
100,825 
62,855 
Shareholders' funds
100,826 
62,856 
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2026 and were signed on its behalf by
Mr M Logan Director Company Registration No. SC460264
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MCE Performance Evaluation Consultants Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MCE Performance Evaluation Consultants Limited is a private company, limited by shares, registered in Scotland, registration number SC460264. The registered office is 36 Buckstone Loan, Edinburgh, EH10 6UD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2025
1,298 
At 31 March 2026
1,298 
Depreciation
At 1 April 2025
266 
Charge for the year
258 
At 31 March 2026
524 
Net book value
At 31 March 2026
774 
At 31 March 2025
1,032 
5
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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