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Company Registration No. 01538706 (England and Wales)
M. C. P. Limited Unaudited accounts for the year ended 31 January 2024
M. C. P. Limited Unaudited accounts Contents
Page
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M. C. P. Limited Company Information for the year ended 31 January 2024
Director
Michael Powell
Company Number
01538706 (England and Wales)
Registered Office
1 Camphill Industrial Estate Camphill Road West Byfleet KT14 6EW
Accountants
Golding & Co Accounting Services Limited 29 Blackwood Close West Byfleet Surrey KT14 6PP
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M. C. P. Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
250,000 
250,000 
Tangible assets
78,198 
31,729 
328,198 
281,729 
Current assets
Inventories
17,038 
17,038 
Debtors
293,277 
8,892 
Cash at bank and in hand
49,479 
325,844 
359,794 
351,774 
Creditors: amounts falling due within one year
(80,022)
(81,867)
Net current assets
279,772 
269,907 
Net assets
607,970 
551,636 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
607,870 
551,536 
Shareholders' funds
607,970 
551,636 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 October 2024 and were signed on its behalf by
Michael Powell Director Company Registration No. 01538706
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M. C. P. Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
M. C. P. Limited is a private company, limited by shares, registered in England and Wales, registration number 01538706. The registered office is 1 Camphill Industrial Estate, Camphill Road, West Byfleet, KT14 6EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Computer equipment
33% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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M. C. P. Limited Notes to the Accounts for the year ended 31 January 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2023
345,000 
At 31 January 2024
345,000 
Amortisation
At 1 February 2023
95,000 
At 31 January 2024
95,000 
Net book value
At 31 January 2024
250,000 
At 31 January 2023
250,000 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
4,700 
134,633 
23,000 
10,101 
10,688 
183,122 
Additions
41,995 
- 
18,208 
- 
- 
60,203 
Disposals
- 
- 
- 
(7,562)
(4,858)
(12,420)
At 31 January 2024
46,695 
134,633 
41,208 
2,539 
5,830 
230,905 
Depreciation
At 1 February 2023
4,700 
129,169 
4,217 
7,613 
5,694 
151,393 
Charge for the year
3,062 
3,101 
5,207 
423 
1,941 
13,734 
On disposals
- 
- 
- 
(7,562)
(4,858)
(12,420)
At 31 January 2024
7,762 
132,270 
9,424 
474 
2,777 
152,707 
Net book value
At 31 January 2024
38,933 
2,363 
31,784 
2,065 
3,053 
78,198 
At 31 January 2023
- 
5,464 
18,783 
2,488 
4,994 
31,729 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,276 
8,892 
Amounts falling due after more than one year
Other debtors
280,001 
- 
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M. C. P. Limited Notes to the Accounts for the year ended 31 January 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
16,493 
18,295 
Trade creditors
22,003 
31,747 
Taxes and social security
38,444 
25,343 
Other creditors
- 
1,750 
Loans from directors
632 
1,982 
Accruals
2,450 
2,750 
80,022 
81,867 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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