IRIS Accounts Production v24.2.0.383 04882297 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048822972022-11-30048822972023-11-30048822972022-12-012023-11-30048822972021-11-30048822972021-12-012022-11-30048822972022-11-3004882297ns15:EnglandWales2022-12-012023-11-3004882297ns14:PoundSterling2022-12-012023-11-3004882297ns10:Director12022-12-012023-11-3004882297ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3004882297ns10:SmallEntities2022-12-012023-11-3004882297ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3004882297ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3004882297ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3004882297ns10:FullAccounts2022-12-012023-11-300488229712022-12-012023-11-3004882297ns5:CurrentFinancialInstruments2023-11-3004882297ns5:CurrentFinancialInstruments2022-11-3004882297ns5:Non-currentFinancialInstruments2023-11-3004882297ns5:Non-currentFinancialInstruments2022-11-3004882297ns5:ShareCapital2023-11-3004882297ns5:ShareCapital2022-11-3004882297ns5:CapitalRedemptionReserve2023-11-3004882297ns5:CapitalRedemptionReserve2022-11-3004882297ns5:RetainedEarningsAccumulatedLosses2023-11-3004882297ns5:RetainedEarningsAccumulatedLosses2022-11-3004882297ns10:RegisteredOffice2022-12-012023-11-3004882297ns5:NetGoodwill2022-12-012023-11-3004882297ns5:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3004882297ns5:PlantMachinery2022-12-012023-11-3004882297ns5:NetGoodwill2022-11-3004882297ns5:NetGoodwill2023-11-3004882297ns5:NetGoodwill2022-11-3004882297ns5:PlantMachinery2022-11-3004882297ns5:PlantMachinery2023-11-3004882297ns5:PlantMachinery2022-11-3004882297ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3004882297ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30
REGISTERED NUMBER: 04882297 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

MPG Landscapes Limited

MPG Landscapes Limited (Registered number: 04882297)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


MPG Landscapes Limited (Registered number: 04882297)

Statement of Financial Position
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 56,422 50,372
56,422 50,372

CURRENT ASSETS
Stocks 28,118 90,163
Debtors 6 97,166 68,811
Cash at bank and in hand 246 3,544
125,530 162,518
CREDITORS
Amounts falling due within one year 7 208,253 176,498
NET CURRENT LIABILITIES (82,723 ) (13,980 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(26,301

)

36,392

CREDITORS
Amounts falling due after more than
one year

8

(38,517

)

(33,403

)

PROVISIONS FOR LIABILITIES (5,145 ) (9,571 )
NET LIABILITIES (69,963 ) (6,582 )

MPG Landscapes Limited (Registered number: 04882297)

Statement of Financial Position - continued
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Capital redemption reserve (11,999 ) (11,999 )
Retained earnings (57,966 ) 5,415
(69,963 ) (6,582 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by:





Mr G S Roberts - Director


MPG Landscapes Limited (Registered number: 04882297)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

MPG Landscapes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04882297

Registered office: Arrow Mill
Queensway
Rochdale
Lancashire
OL11 2YW

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - straight line over 3 years, 25% on reducing balance and 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


MPG Landscapes Limited (Registered number: 04882297)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 50,000
AMORTISATION
At 1 December 2022
and 30 November 2023 50,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

MPG Landscapes Limited (Registered number: 04882297)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 176,532
Additions 19,662
At 30 November 2023 196,194
DEPRECIATION
At 1 December 2022 126,160
Charge for year 13,612
At 30 November 2023 139,772
NET BOOK VALUE
At 30 November 2023 56,422
At 30 November 2022 50,372

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 35,872 68,511
Other debtors 61,294 300
97,166 68,811

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 15,306 11,648
Hire purchase contracts 9,865 11,906
Trade creditors 17,465 16,025
Taxation and social security 111,955 103,839
Other creditors 53,662 33,080
208,253 176,498

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 26,869 33,403
Hire purchase contracts 11,648 -
38,517 33,403