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2021-07-31 08892673 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-08-01 2021-07-31 08892673 dpl-frs:Item8 2020-08-01 2021-07-31 08892673 dpl-frs:Item8 2020-07-31 08892673 dpl-frs:Item8 2021-07-31 08892673 dpl-frs:CostSales dpl-frs:Item8 2020-08-01 2021-07-31 08892673 dpl-frs:CostSales dpl-frs:Item8 2020-07-31 08892673 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 08892673 dpl-frs:DistributionCosts dpl-frs:Item8 2020-08-01 2021-07-31 08892673 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-08-01 2021-07-31 08892673 dpl-frs:Item9 2020-08-01 2021-07-31 08892673 dpl-frs:Item9 2020-07-31 08892673 dpl-frs:Item9 2021-07-31 08892673 dpl-frs:CostSales dpl-frs:Item9 2020-08-01 2021-07-31 08892673 dpl-frs:CostSales dpl-frs:Item9 2020-07-31 08892673 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 08892673 dpl-frs:DistributionCosts dpl-frs:Item9 2020-08-01 2021-07-31 08892673 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-08-01 2021-07-31 08892673 dpl-frs:Item10 2020-08-01 2021-07-31 08892673 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08892673 dpl-frs:CostSales dpl-frs:Item12 2020-07-31 08892673 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 08892673 dpl-frs:DistributionCosts dpl-frs:Item12 2020-08-01 2021-07-31 08892673 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-08-01 2021-07-31 08892673 1 2020-08-01 2021-07-31 08892673 frs-countries:EnglandWales 2020-08-01 2021-07-31
Registered number: 08892673
MPG Maintenance Property Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08892673
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 41,435 11,146
41,435 11,146
CURRENT ASSETS
Stocks 4 2,150 2,150
Debtors 5 40,137 24,469
Cash at bank and in hand 70,183 39,391
112,470 66,010
Creditors: Amounts Falling Due Within One Year 6 (54,505 ) (26,289 )
NET CURRENT ASSETS (LIABILITIES) 57,965 39,721
TOTAL ASSETS LESS CURRENT LIABILITIES 99,400 50,867
Creditors: Amounts Falling Due After More Than One Year 7 (70,784 ) (46,064 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,471 ) (2,168 )
NET ASSETS 27,145 2,635
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 27,135 2,625
SHAREHOLDERS' FUNDS 27,145 2,635
Page 1
Page 2
For the year ending 31 July 2022 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 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M P Gregson
Director
5 September 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 15% straight line
Motor vehicles 33% straight line
Computer equipment 33% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Page 3
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1.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

2. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2021: 2)
3 2
3. Tangible Assets
Plant and machinery Motor vehicles Computer equipment Total
£ £ £ £
Cost
As at 1 August 2021 4,395 55,920 1,500 61,815
Additions - 59,891 - 59,891
Disposals - (49,595 ) - (49,595 )
As at 31 July 2022 4,395 66,216 1,500 72,111
Depreciation
As at 1 August 2021 2,427 46,742 1,500 50,669
Provided during the period 660 19,764 - 20,424
Disposals - (40,417 ) - (40,417 )
As at 31 July 2022 3,087 26,089 1,500 30,676
Net Book Value
As at 31 July 2022 1,308 40,127 - 41,435
As at 1 August 2021 1,968 9,178 - 11,146
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2022 2021
£ £
Motor vehicles 39,122 -
39,122 -
Page 4
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4. Stocks
2022 2021
£ £
Stock 2,150 2,150
2,150 2,150
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 37,742 23,110
Prepayments and accrued income 2,395 1,359
40,137 24,469
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 5,834 -
Trade creditors 10,834 -
Bank loans and overdrafts 7,662 7,744
Corporation tax - 6,018
Other taxes and social security 2,703 2,275
VAT 19,631 6,905
Other creditors 2,770 3,330
Director's loan account 5,071 17
54,505 26,289
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 32,821 -
Bank loans 37,963 46,064
70,784 46,064
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2022 2021
£ £
Bank loans and overdrafts 15,741 21,296
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8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 5,834 -
Between one and five years 32,821 -
38,655 -
38,655 -
9. Share Capital
2022 2021
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
11. Related Party Transactions
The following related party transactions were undertaken during the year:

Dividends were paid to the directors in respect of their shareholdings totalling £32,220 (2021: £25,600).

The aggregate remuneration paid to key management personnel for the year was £8,844 (2021: £8,855).

During the period the director withdrew amounts totalling £7,701 and introduced capital of £12,756 (2021: withdrew amounts totalling £39,440 and introduced capital of £11,567). At the balance sheet date the amounts owed from the company to the director totalled £5,072 (2021: £17).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. General Information
MPG Maintenance Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08892673 . The registered office is Unit E54 Parliament Business Park, Commerce Way, Liverpool, Merseyside, L8 7BA.
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