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Registered Number: 01242682
England and Wales

 

 

 

M & P ENTERPRISES (LONDON) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2021

End date: 29 September 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Intangible fixed assets 3 1    1 
Tangible fixed assets 4 2,474,646    2,500,287 
2,474,647    2,500,288 
Current assets      
Cash at bank and in hand 89,817    64,379 
Creditors: amount falling due within one year (1,678,469)   (1,671,930)
Net current liabilities (1,588,652)   (1,607,551)
 
Total assets less current liabilities 885,995    892,737 
Net assets 885,995    892,737 
 

Capital and reserves
     
Called up share capital 5 6    6 
Reserves 6 2,051,483    2,051,483 
Profit and loss account (1,165,494)   (1,158,752)
Shareholder's funds 885,995    892,737 
 


For the period ended 29 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 November 2023 and were signed on its behalf by:


-------------------------------
Michael Mason Moussoulides
Director
1
General Information
M & P Enterprises (London) Limited is a private company, limited by shares, registered in England and Wales, registration number 01242682, registration address 162 East Acton Lane, London, W3 7EW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2 Straight Line
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 25 Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the period was 3 (2021 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2021 (499)   (499)
Additions  
Disposals  
At 29 September 2022 (499)   (499)
Amortisation
At 01 October 2021 (500)   (500)
Charge for period  
On disposals  
At 29 September 2022 (500)   (500)
Net book values
At 29 September 2022 1    1 
At 30 September 2021 1    1 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2021 3,589,686    7,000    539,348    502    4,136,536 
Additions        
Disposals        
At 29 September 2022 3,589,686    7,000    539,348    502    4,136,536 
Depreciation
At 01 October 2021 1,126,091    7,000    503,032    126    1,636,249 
Charge for period 16,468      9,079    94    25,641 
On disposals        
At 29 September 2022 1,142,559    7,000    512,111    220    1,661,890 
Net book values
Closing balance as at 29 September 2022 2,447,127      27,237    282    2,474,646 
Opening balance as at 01 October 2021 2,463,595      36,316    376    2,500,287 


5.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
6 Class A shares of £1.00 each  
 

2