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Registered Number: 10731889
England and Wales

 

 

 

MPQ DEVELOPMENTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Revell Accounting
30 April 2024



....................................................

Revell Accounting

46 Hyde Road

Paignton
TQ4 5BY
29 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 266,523    287,443 
266,523    287,443 
Current assets      
Debtors: amounts falling due within one year 30    2,749 
Cash at bank and in hand 17,171    21,712 
17,201    24,461 
Creditors: amount falling due within one year (1,270)  
Net current assets 15,931    24,461 
 
Total assets less current liabilities 282,454    311,904 
Creditors: amount falling due after more than one year (500,999)   (483,879)
Net assets (218,545)   (171,975)
 

Capital and reserves
     
Called up share capital 5   30 
Profit and loss account (218,545)   (172,005)
Shareholders' funds (218,545)   (171,975)
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 January 2025 and were signed on its behalf by:


-------------------------------
Simon Maconochie
Director
2
General Information
MPQ Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 10731889, registration address 46 Hyde Road, Paignton, Devon, TQ4 5BY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 1% Straight Line
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.

Staff Costs

2024   2023
 
Average number of employees during the year Number   Number
 

3.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2023 215,088    145,173    1,898    5,659    367,818 
Additions        
Disposals        
At 30 April 2024 215,088    145,173    1,898    5,659    367,818 
Depreciation
At 01 May 2023 2,151    73,249    1,097    3,878    80,375 
Charge for year 2,151    17,981    200    588    20,920 
On disposals        
At 30 April 2024 4,302    91,230    1,297    4,466    101,295 
Net book values
Closing balance as at 30 April 2024 210,786    53,943    601    1,193    266,523 
Opening balance as at 01 May 2023 212,937    71,924    801    1,781    287,443 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
30 Class A shares of £1.00 each 30    30 
30    30 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
SOS SW Limited4,000 4,000 
MPQ Rentals Ltd71,800 61,800 
SOS SW Limited101,000 72,000 

Sales were made to SOS SW Limited of £4000
The company owed loans to MPQ Rentals of £71800and MPQ Rentals were a creditor of the company
The company owed SOS SW Limited loans of £101000 and SOS SW Limited were a creditor to the company
3