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Registered number: 02209406
Mornpoint Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors Mr P R Caine
Mrs J C Caine
Secretary Mrs J C Caine
Company Number 02209406
Registered Office Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Mornpoint Limited For The Year Ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Mornpoint Limited For The Year Ended 30 June 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Mornpoint Limited , as a body, in accordance with the terms of our engagement letter dated 17 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Mornpoint Limited and state those matters that we have agreed to state to the directors of Mornpoint Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mornpoint Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Mornpoint Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mornpoint Limited . You consider that Mornpoint Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Mornpoint Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
26 September 2023
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 02209406
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,063,696 6,032,337
7,063,696 6,032,337
CURRENT ASSETS
Debtors 5 168,919 780,342
Cash at bank and in hand 25,308 40,906
194,227 821,248
Creditors: Amounts Falling Due Within One Year 6 (2,850,671 ) (2,492,895 )
NET CURRENT ASSETS (LIABILITIES) (2,656,444 ) (1,671,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,407,252 4,360,690
Creditors: Amounts Falling Due After More Than One Year 7 (21,384 ) (31,384 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (380,160 ) (289,147 )
NET ASSETS 4,005,708 4,040,159
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 4,005,706 4,040,157
SHAREHOLDERS' FUNDS 4,005,708 4,040,159
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For the year ending 30 June 2023 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 directors acknowledge their 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 P R Caine
Director
26 September 2023
The notes on pages 5 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mornpoint Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02209406 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. 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'.
2.2. 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 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.
2.3. 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 33% Straight Line
Motor vehicles 25% Reducing balance
Fixtures and fittings 15% Reducing balance
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 4)
4 4
4. Tangible Assets
Investment Properties Plant and machinery Motor vehicles Fixtures and fittings Total
£ £ £ £ £
Cost
As at 1 July 2022 6,017,635 1,162 114,458 34,907 6,168,162
Additions 1,035,000 - - - 1,035,000
As at 30 June 2023 7,052,635 1,162 114,458 34,907 7,203,162
Depreciation
As at 1 July 2022 - 1,162 100,104 34,559 135,825
Provided during the period - - 3,589 52 3,641
As at 30 June 2023 - 1,162 103,693 34,611 139,466
Net Book Value
As at 30 June 2023 7,052,635 - 10,765 296 7,063,696
As at 1 July 2022 6,017,635 - 14,354 348 6,032,337
Cost or valuation as at 30 June 2023 represented by:
Investment Properties Plant and machinery Motor vehicles Fixtures and fittings Total
£ £ £ £ £
At cost 5,518,377 1,162 114,458 34,907 5,668,904
At valuation 1,534,258 - - - 1,534,258
7,052,635 1,162 114,458 34,907 7,203,162
The investment properties were valued at 30th June 2019 by Mr P R Caine, director, at the carrying value above.
This valuation is still deemed to be accurate and correctly reflects the fair value of the investment properties at the year end date.
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 168,919 660,919
Amounts owed by associates - 119,423
168,919 780,342
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,262 37,457
Bank loans and overdrafts 10,000 10,000
Corporation tax 15,007 39,980
Other taxes and social security 582 -
Accruals and deferred income 33,958 33,070
Directors' loan accounts 2,766,862 2,372,388
2,850,671 2,492,895
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,384 31,384
21,384 31,384
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Reserves
Profit and loss reserve 
2023
Distributable        £2,471,448
Non distributable £1,534,258
Total reserves      £4,005,706
2022
Distributable        £2,505,899
Non distributable £1,534,258
Total reserves      £4,040,157
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11. Related Party Transactions
The following related party transactions were undertaken during the year:
Newtree Properties Ltd, a company related by common control, monies received on it's behalf £132,414, monies paid on it's behalf £71,857 and monies repaid £58,867 (2022: £125,841 received, £62,086 paid and £42,000 repaid). The amount owed to the company from Newtree Properties Ltd at the year end was £nil (2022: £119,423).
Monkswood Properties Ltd, a company related by common control had an unchanged interest free loan from the company. The amount outstanding and due from Monkswood Properties Ltd was £168,919 (2022: £168,919).
During the year a director introduced £834,963 and withdrew £440,489 (2022 introduced £531,439 and withdrew £275,898). The amount outstanding and owed to a director was £2,766,862. (2022: £2,372,388).
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'.
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