REGISTERED NUMBER: 16544278 (England and Wales)

MCU FORENSIC SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 26 JUNE 2025 TO 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr M C Case-Upton

SECRETARY:

REGISTERED OFFICE:

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

REGISTERED NUMBER:

16544278 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Tangible assets

4

731

CURRENT ASSETS

Cash at bank

9,667

CREDITORS

Amounts falling due within one year

5

(3,863

)

NET CURRENT ASSETS

5,804

TOTAL ASSETS LESS CURRENT LIABILITIES

6,535

PROVISIONS FOR LIABILITIES

6

(139

)

NET ASSETS

6,396

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

6,394

SHAREHOLDERS' FUNDS

6,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

Dr M C Case-Upton - Director

1.	STATUTORY INFORMATION

MCU Forensic 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represented by the invoiced sales of services, excluding VAT, which are recognised when the

services are provided.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,039

At 30 June 2026

1,039

DEPRECIATION

Charge for period

308

At 30 June 2026

308

NET BOOK VALUE

At 30 June 2026

731

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

1,680

Other creditors

2,183

3,863

6.	PROVISIONS FOR LIABILITIES

£

Deferred tax

139

Deferred

tax

£

Charge to Income Statement during period

139

Balance at 30 June 2026

139

7.	RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £544 were outstanding at the year end, the amounts are repayable on demand.