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REGISTERED NUMBER: 13706498 (England and Wales)





























Unaudited Financial Statements

for the Period 27 October 2021 to 31 March 2023

for

MPN Building and Civil Engineering Ltd

MPN Building and Civil Engineering Ltd (Registered number: 13706498)






Contents of the Financial Statements
for the Period 27 October 2021 to 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MPN Building and Civil Engineering Ltd

Company Information
for the Period 27 October 2021 to 31 March 2023







DIRECTOR: M P Nicholls



REGISTERED OFFICE: 12 Spring Crescent
Whittle-le-Woods
Chorley
Lancashire
PR6 8AD



REGISTERED NUMBER: 13706498 (England and Wales)



ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY



BANKERS: Starling Bank Limited

MPN Building and Civil Engineering Ltd (Registered number: 13706498)

Balance Sheet
31 March 2023

Notes £   
FIXED ASSETS
Tangible assets 4 45,681

CURRENT ASSETS
Stocks 14,950
Debtors 5 26,050
Cash at bank 5,419
46,419
CREDITORS
Amounts falling due within one year 6 (46,132 )
NET CURRENT ASSETS 287
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,968

CREDITORS
Amounts falling due after more than one
year

7

(14,850

)

PROVISIONS FOR LIABILITIES 8 (11,420 )
NET ASSETS 19,698

CAPITAL AND RESERVES
Called up share capital 9 100
Retained earnings 19,598
SHAREHOLDERS' FUNDS 19,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 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.

MPN Building and Civil Engineering Ltd (Registered number: 13706498)

Balance Sheet - continued
31 March 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 September 2023 and were signed by:





M P Nicholls - Director


MPN Building and Civil Engineering Ltd (Registered number: 13706498)

Notes to the Financial Statements
for the Period 27 October 2021 to 31 March 2023

1. STATUTORY INFORMATION

MPN Building and Civil Engineering Ltd 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

MPN Building and Civil Engineering Ltd (Registered number: 13706498)

Notes to the Financial Statements - continued
for the Period 27 October 2021 to 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
Additions 5,000 49,147 54,147
Disposals - (1,800 ) (1,800 )
At 31 March 2023 5,000 47,347 52,347
DEPRECIATION
Charge for period 1,250 5,416 6,666
At 31 March 2023 1,250 5,416 6,666
NET BOOK VALUE
At 31 March 2023 3,750 41,931 45,681

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 21,490
At 31 March 2023 21,490
DEPRECIATION
Charge for period 2,239
At 31 March 2023 2,239
NET BOOK VALUE
At 31 March 2023 19,251

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 26,050

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 2,888
Trade creditors 4,222
Social security and other taxes 3,019
VAT 3,388
Other creditors 25,400
Directors' current accounts 6,215
Accrued expenses 1,000
46,132

MPN Building and Civil Engineering Ltd (Registered number: 13706498)

Notes to the Financial Statements - continued
for the Period 27 October 2021 to 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Hire purchase contracts 14,850

8. PROVISIONS FOR LIABILITIES
£   
Deferred tax 11,420

Deferred
tax
£   
Provided during period 11,420
Balance at 31 March 2023 11,420

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .