MPT (EBT) Limited 13215527 false 2022-03-01 2023-04-30 2023-04-30 The principal activity of the company is that of a holding company. Digita Accounts Production Advanced 6.30.9574.0 true 13215527 2022-03-01 2023-04-30 13215527 2023-04-30 13215527 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 13215527 core:AdditionsToInvestments 2023-04-30 13215527 core:CostValuation 2023-04-30 13215527 core:DisposalsRepaymentsInvestments 2023-04-30 13215527 bus:SmallEntities 2022-03-01 2023-04-30 13215527 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-04-30 13215527 bus:FullAccounts 2022-03-01 2023-04-30 13215527 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-04-30 13215527 bus:RegisteredOffice 2022-03-01 2023-04-30 13215527 bus:Director1 2022-03-01 2023-04-30 13215527 bus:CompanyLimitedByGuarantee 2022-03-01 2023-04-30 13215527 countries:EnglandWales 2022-03-01 2023-04-30 13215527 2021-02-22 2022-02-28 13215527 2022-02-28 13215527 core:CurrentFinancialInstruments core:WithinOneYear 2022-02-28 iso4217:GBP xbrli:pure

Registration number: 13215527

MPT (EBT) Limited

(A company limited by guarantee)

Unaudited Financial Statements

for the Period from 1 March 2022 to 30 April 2023

 

MPT (EBT) Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 3

 

MPT (EBT) Limited

(Registration number: 13215527)
Balance Sheet as at 30 April 2023

Note

2023
£

2022
£

Fixed assets

 

Investments

4

3,290

3,300

Creditors: Amounts falling due within one year

5

(3,300)

(3,300)

Net liabilities

 

(10)

-

Reserves

 

Retained earnings

(10)

-

Deficit

 

(10)

-

For the financial period ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2023 and signed on its behalf by:
 

.........................................
Mr A J Jubb
Director

 

MPT (EBT) Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2022 to 30 April 2023

1

General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Overton Hall
Overton Road
Timbersbrook
Congleton
Cheshire
CW12 3QW
United Kingdom

These financial statements were authorised for issue by the Board on 15 September 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

 

MPT (EBT) Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2022 to 30 April 2023

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2022 - 2).

4

Investments

2023
£

2022
£

Investments in associates

3,290

3,300

Associates

£

Cost

Additions

3,300

Disposals

(10)

At 30 April 2023

3,290

Carrying amount

At 30 April 2023

3,290

At 28 February 2022

3,300

5

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

3,300

3,300