PTP Accounts Production v24.1.0.578 12660823 director 1.7.23 30.6.24 30.6.24 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh126608232023-06-30126608232024-06-30126608232023-07-012024-06-30126608232022-06-30126608232022-07-012023-06-30126608232023-06-3012660823ns15:EnglandWales2023-07-012024-06-3012660823ns14:PoundSterling2023-07-012024-06-3012660823ns10:Director12023-07-012024-06-3012660823ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3012660823ns10:SmallEntities2023-07-012024-06-3012660823ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3012660823ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3012660823ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3012660823ns10:FullAccounts2023-07-012024-06-3012660823ns10:OrdinaryShareClass12023-07-012024-06-3012660823ns10:OrdinaryShareClass22023-07-012024-06-3012660823ns10:OrdinaryShareClass112023-07-012024-06-30126608232ns10:OrdinaryShareClass22023-07-012024-06-3012660823ns10:CompanySecretary12023-07-012024-06-3012660823ns10:RegisteredOffice2023-07-012024-06-3012660823ns5:CurrentFinancialInstruments2024-06-3012660823ns5:CurrentFinancialInstruments2023-06-3012660823ns5:Non-currentFinancialInstruments2024-06-3012660823ns5:Non-currentFinancialInstruments2023-06-3012660823ns5:ShareCapital2024-06-3012660823ns5:ShareCapital2023-06-3012660823ns5:RetainedEarningsAccumulatedLosses2024-06-3012660823ns5:RetainedEarningsAccumulatedLosses2023-06-3012660823ns5:FurnitureFittings2023-07-012024-06-3012660823ns5:MotorVehicles2023-07-012024-06-3012660823ns5:ComputerEquipment2023-07-012024-06-3012660823ns5:FurnitureFittings2023-06-3012660823ns5:MotorVehicles2023-06-3012660823ns5:ComputerEquipment2023-06-3012660823ns5:FurnitureFittings2024-06-3012660823ns5:MotorVehicles2024-06-3012660823ns5:ComputerEquipment2024-06-3012660823ns5:FurnitureFittings2023-06-3012660823ns5:MotorVehicles2023-06-3012660823ns5:ComputerEquipment2023-06-3012660823ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-06-3012660823ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-07-012024-06-3012660823ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-06-3012660823ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-06-3012660823ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3012660823ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3012660823ns5:AcceleratedTaxDepreciationDeferredTax2024-06-3012660823ns5:AcceleratedTaxDepreciationDeferredTax2023-06-3012660823ns5:DeferredTaxation2023-06-3012660823ns5:DeferredTaxation2023-07-012024-06-3012660823ns5:DeferredTaxation2024-06-3012660823ns10:OrdinaryShareClass12024-06-3012660823ns10:OrdinaryShareClass22024-06-30
REGISTERED NUMBER: 12660823 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

MPR & ASSOCIATES LTD

MPR & ASSOCIATES LTD (REGISTERED NUMBER: 12660823)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MPR & ASSOCIATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: R Robbins





SECRETARY: R Robbins





REGISTERED OFFICE: 2nd Floor College House
17 King Edwards Road
Ruislip
London
HA4 7AE





REGISTERED NUMBER: 12660823 (England and Wales)





ACCOUNTANTS: Richard Whiting & Co.
6 Hammarsfield Close
Standon
Ware
Hertfordshire
SG11 1PG

MPR & ASSOCIATES LTD (REGISTERED NUMBER: 12660823)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 571,092 190,713

CURRENT ASSETS
Debtors 5 78,656 51,574
Cash at bank 75,319 57,412
153,975 108,986
CREDITORS
Amounts falling due within one year 6 132,952 99,556
NET CURRENT ASSETS 21,023 9,430
TOTAL ASSETS LESS CURRENT
LIABILITIES

592,115

200,143

CREDITORS
Amounts falling due after more than one
year

7

(448,095

)

(141,482

)

PROVISIONS FOR LIABILITIES 9 (35,126 ) (11,887 )
NET ASSETS 108,894 46,774

CAPITAL AND RESERVES
Called up share capital 10 100 1
Retained earnings 108,794 46,773
SHAREHOLDERS' FUNDS 108,894 46,774

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 January 2025 and were signed by:





R Robbins - Director


MPR & ASSOCIATES LTD (REGISTERED NUMBER: 12660823)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

MPR & Associates 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on reducing balance

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2023 - 1 ) .

MPR & ASSOCIATES LTD (REGISTERED NUMBER: 12660823)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 500 199,900 650 201,050
Additions - 523,230 - 523,230
At 30 June 2024 500 723,130 650 724,280
DEPRECIATION
At 1 July 2023 125 9,995 217 10,337
Charge for year 94 142,627 130 142,851
At 30 June 2024 219 152,622 347 153,188
NET BOOK VALUE
At 30 June 2024 281 570,508 303 571,092
At 30 June 2023 375 189,905 433 190,713

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2023 199,900
Additions 523,230
At 30 June 2024 723,130
DEPRECIATION
At 1 July 2023 9,995
Charge for year 142,627
At 30 June 2024 152,622
NET BOOK VALUE
At 30 June 2024 570,508
At 30 June 2023 189,905

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 69,640 14,740
VAT 9,016 36,834
78,656 51,574

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 128,200 45,600
Social security and other taxes 2,204 -
Other creditors 356 -
Directors' current accounts 941 49,655
Accrued expenses 1,251 4,301
132,952 99,556

MPR & ASSOCIATES LTD (REGISTERED NUMBER: 12660823)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 448,095 141,482

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 576,295 187,082

The HP creditor is secured on the respective motor vehicle to which it relates.

9. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax
Accelerated capital allowances 35,126 11,887

Deferred
tax
£   
Balance at 1 July 2023 11,887
Provided during year 23,239
Balance at 30 June 2024 35,126

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
99 Ordinary £1 99 1
1 Ordinary A £1 1 -
100 1

The following shares were allotted and fully paid for cash at par during the year:

98 Ordinary shares of £1 each
1 Ordinary A shares of £1 each