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REGISTERED NUMBER: 11872333 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

MPH Accountancy & Business Advisors Ltd

MPH Accountancy & Business Advisors Ltd (Registered number: 11872333)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

MPH Accountancy & Business Advisors Ltd

Company Information
for the year ended 30 April 2024







DIRECTORS: L Michael
J Michael
L Page
J G Mackenzie





REGISTERED OFFICE: 99 Canterbury Road
Whitstable
Kent
CT5 4HG





REGISTERED NUMBER: 11872333 (England and Wales)





ACCOUNTANTS: MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG

MPH Accountancy & Business Advisors Ltd (Registered number: 11872333)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 60,947 77,591

CURRENT ASSETS
Stocks - 49,253
Debtors 5 92,515 89,229
Cash at bank 72,187 89,202
164,702 227,684
CREDITORS
Amounts falling due within one year 6 117,443 119,132
NET CURRENT ASSETS 47,259 108,552
TOTAL ASSETS LESS CURRENT
LIABILITIES

108,206

186,143

CREDITORS
Amounts falling due after more than one
year

7

40,585

81,108
NET ASSETS 67,621 105,035

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 66,621 104,035
SHAREHOLDERS' FUNDS 67,621 105,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

MPH Accountancy & Business Advisors Ltd (Registered number: 11872333)

Balance Sheet - continued
30 April 2024


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 22 January 2025 and were signed on its behalf by:




A J Page - Director L Page - Director




L Michael - Director J Michael - Director


MPH Accountancy & Business Advisors Ltd (Registered number: 11872333)

Notes to the Financial Statements
for the year ended 30 April 2024


1. STATUTORY INFORMATION

MPH Accountancy & Business Advisors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

MPH Accountancy & Business Advisors Ltd (Registered number: 11872333)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 4 ).

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 34,423 99,180 133,603
Additions 1,027 - 1,027
At 30 April 2024 35,450 99,180 134,630
DEPRECIATION
At 1 May 2023 15,621 40,391 56,012
Charge for year 2,974 14,697 17,671
At 30 April 2024 18,595 55,088 73,683
NET BOOK VALUE
At 30 April 2024 16,855 44,092 60,947
At 30 April 2023 18,802 58,789 77,591

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 89,315 86,029
Other debtors 3,200 3,200
92,515 89,229

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,699 6,699
Taxation and social security 71,535 68,807
Other creditors 39,209 43,626
117,443 119,132

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 25,055 31,047
Hire purchase contracts 15,530 50,061
40,585 81,108

MPH Accountancy & Business Advisors Ltd

Report of the Accountants to the Directors of
MPH Accountancy & Business Advisors Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG


Date: .............................................