Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312024-02-01false3truetrueNo description of principal activity3true 10856484 2024-02-01 2025-01-31 10856484 2023-02-01 2024-01-31 10856484 2025-01-31 10856484 2024-01-31 10856484 c:Director1 2024-02-01 2025-01-31 10856484 d:CurrentFinancialInstruments 2025-01-31 10856484 d:CurrentFinancialInstruments 2024-01-31 10856484 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 10856484 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 10856484 d:ShareCapital 2025-01-31 10856484 d:ShareCapital 2024-01-31 10856484 c:EntityHasNeverTraded 2024-02-01 2025-01-31 10856484 c:FRS102 2024-02-01 2025-01-31 10856484 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 10856484 c:FullAccounts 2024-02-01 2025-01-31 10856484 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10856484 6 2024-02-01 2025-01-31 10856484 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 10856484









MPH OPTICAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
MPH OPTICAL LIMITED
REGISTERED NUMBER: 10856484

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 3 
848,675
848,675

Current assets
  

Debtors: amounts falling due within one year
 4 
-
9,114

Cash at bank and in hand
  
63,255
78,275

Creditors: amounts falling due within one year
 5 
(911,800)
(935,934)

Net current liabilities
  
 
 
(848,545)
 
 
(848,545)

  

Net assets
  
130
130


Capital and reserves
  

Called up share capital 
  
130
130


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 June 2025.


H L Shooter
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
MPH OPTICAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

MPH Optical Limited is a private company limited by shares, registration number 10856484, and incorporated in England. Its registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2024
848,675



At 31 January 2025
848,675





4.


Debtors

2025
2024
£
£


Other debtors
-
9,114


Page 2

 
MPH OPTICAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.Debtors (continued)

Included within other debtors due within one year are loans to 2 directors, amounting to £NIL (2024 - £9,114). Amounts repaid during the year totalled £9,114.  The main conditions were as follows:

The loans are interest free and repayable on demand.


5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
896,819
935,934

Other creditors
14,981
-

911,800
935,934


 
Page 3