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Company Registration No. 4815990 (England and Wales)
MP Calibration Services Limited Unaudited accounts for the year ended 30 April 2024
MP Calibration Services Limited Unaudited accounts Contents
Page
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MP Calibration Services Limited Company Information for the year ended 30 April 2024
Directors
M J Yeoman M N Lester
Secretary
M N Lester
Company Number
4815990 (England and Wales)
Registered Office
43 HAVILAND ROAD FERNDOWN INDUSTRIAL ESTATE WIMBORNE DORSET BH21 7RY
Accountants
M. Whittingham Limited Unit K2 Lion Works 543 Wallisdown Road Poole Dorset BH12 5AD
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MP Calibration Services Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,040 
26,663 
Current assets
Debtors
183,973 
178,234 
Cash at bank and in hand
40,066 
75,580 
224,039 
253,814 
Creditors: amounts falling due within one year
(134,446)
(150,422)
Net current assets
89,593 
103,392 
Total assets less current liabilities
110,633 
130,055 
Creditors: amounts falling due after more than one year
(11,481)
(21,674)
Net assets
99,152 
108,381 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
99,052 
108,281 
Shareholders' funds
99,152 
108,381 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 14 November 2024 and were signed on its behalf by
M N Lester Director Company Registration No. 4815990
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MP Calibration Services Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
MP Calibration Services Limited is a private company, limited by shares, registered in England and Wales, registration number 4815990. The registered office is 43 HAVILAND ROAD, FERNDOWN INDUSTRIAL ESTATE, WIMBORNE, DORSET, BH21 7RY.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% reducing balance
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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MP Calibration Services Limited Notes to the Accounts for the year ended 30 April 2024
4
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 May 2023
28,615 
26,092 
74,410 
3,717 
17,608 
150,442 
Additions
- 
231 
- 
- 
202 
433 
Disposals
- 
(83)
- 
- 
(1,368)
(1,451)
At 30 April 2024
28,615 
26,240 
74,410 
3,717 
16,442 
149,424 
Depreciation
At 1 May 2023
21,987 
25,601 
58,136 
2,704 
15,351 
123,779 
Charge for the year
994 
178 
4,069 
152 
602 
5,995 
On disposals
- 
(72)
- 
- 
(1,318)
(1,390)
At 30 April 2024
22,981 
25,707 
62,205 
2,856 
14,635 
128,384 
Net book value
At 30 April 2024
5,634 
533 
12,205 
861 
1,807 
21,040 
At 30 April 2023
6,628 
491 
16,274 
1,013 
2,257 
26,663 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
158,791 
144,103 
Accrued income and prepayments
3,954 
3,647 
Other debtors
21,228 
30,484 
183,973 
178,234 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,039 
9,794 
VAT
48,994 
44,100 
Obligations under finance leases and hire purchase contracts
- 
4,933 
Trade creditors
25,058 
19,679 
Taxes and social security
47,375 
67,908 
Other creditors
556 
677 
Accruals
2,424 
3,331 
134,446 
150,422 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,481 
21,674 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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MP Calibration Services Limited Notes to the Accounts for the year ended 30 April 2024
9
Average number of employees
During the year the average number of employees was 10 (2023: 9).
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