2022-03-012023-06-302023-06-30false08400027MCPA ESTATES 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MCPA ESTATES LIMITED

Registered Number
08400027
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2023

MCPA ESTATES LIMITED
Company Information
for the period from 1 March 2022 to 30 June 2023

Director

C Vane-Tempest

Registered Address

16 Great Queen Street
London
WC2B 5AH

Registered Number

08400027 (England and Wales)
MCPA ESTATES LIMITED
Balance Sheet as at
30 June 2023

Notes

30 Jun 2023

28 Feb 2022

£

£

£

£

Current assets
Stocks3-4,473,027
Debtors1-
Cash at bank and on hand-9,029
14,482,056
Creditors amounts falling due within one year4-(4,579,426)
Net current assets (liabilities)1(97,370)
Total assets less current liabilities1(97,370)
Net assets1(97,370)
Capital and reserves
Called up share capital39,040100
Profit and loss account(39,039)(97,470)
Shareholders' funds1(97,370)
The financial statements were approved and authorised for issue by the Director on 11 March 2024, and are signed on its behalf by:
C Vane-Tempest
Director
Registered Company No. 08400027
MCPA ESTATES LIMITED
Notes to the Financial Statements
for the period ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with Section 1A of Financial Reporting Standard 102 and Companies Act 2006 as these apply to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After making enquiries, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.
Revenue from sale of goods
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: • the company has transferred the significant risks and rewards of ownership to the buyer; • the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the company will receive the consideration due under the transaction; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
2.Average number of employees
The average number of employees include directors.

20232022
Average number of employees during the year11
3.Stocks

2023

2022

££
Finished goods-4,473,027
Total-4,473,027
4.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts-1,229,554
Amounts owed to related parties-3,347,872
Accrued liabilities and deferred income-2,000
Total-4,579,426