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Registered number: 09815328
M J P ENGINEERING SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09815328
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,294 1,965
1,294 1,965
CURRENT ASSETS
Debtors 5 2,650 3,706
Cash at bank and in hand 25,136 21,366
27,786 25,072
Creditors: Amounts Falling Due Within One Year 6 (27,696 ) (24,995 )
NET CURRENT ASSETS (LIABILITIES) 90 77
TOTAL ASSETS LESS CURRENT LIABILITIES 1,384 2,042
NET ASSETS 1,384 2,042
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 1,374 2,032
SHAREHOLDERS' FUNDS 1,384 2,042
Page 1
Page 2
For the year ending 31 October 2023 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 Gary Clamp
Director
6th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M J P ENGINEERING SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09815328 . The registered office is The Old Police Station, 82 High Street, Golborne, Warrington, WA3 3DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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 & Machinery 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33.33% Straight Line
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 2,752 518 917 4,187
As at 31 October 2023 2,752 518 917 4,187
Depreciation
As at 1 November 2022 1,591 19 612 2,222
Provided during the period 290 75 306 671
As at 31 October 2023 1,881 94 918 2,893
Net Book Value
As at 31 October 2023 871 424 (1 ) 1,294
As at 1 November 2022 1,161 499 305 1,965
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,640 3,696
Director's loan account 10 10
2,650 3,706
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 21,859 19,365
VAT 5,837 5,630
27,696 24,995
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
8. Contingent Liabilities
2023 2022
£ £
At the end of the period 20,246 20,246
M J P Engineering Services Limited is in dispute with HM Revenue & Customs with regards to their status as a Managed Service Company, Income Tax (Earnings and Pensions) Act 2003, Chapter 9. At the date of the directors report, HMRC have raised estimates for the tax in dispute. The matter has not been listed for hearing before the Tax Tribunal.
Page 4