Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-052025-04-05The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.112024-04-06falseNo description of principal activityfalsetruefalse 03252355 2024-04-06 2025-04-05 03252355 2025-04-05 03252355 2023-04-06 2024-04-05 03252355 2024-04-05 03252355 c:CompanySecretary1 2024-04-06 2025-04-05 03252355 c:Director1 2024-04-06 2025-04-05 03252355 c:RegisteredOffice 2024-04-06 2025-04-05 03252355 d:FurnitureFittings 2024-04-06 2025-04-05 03252355 d:FurnitureFittings 2025-04-05 03252355 d:FurnitureFittings 2024-04-05 03252355 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 03252355 d:OfficeEquipment 2024-04-06 2025-04-05 03252355 d:OfficeEquipment 2025-04-05 03252355 d:OfficeEquipment 2024-04-05 03252355 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 03252355 d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 03252355 d:CurrentFinancialInstruments 2025-04-05 03252355 d:CurrentFinancialInstruments 2024-04-05 03252355 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-05 03252355 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-05 03252355 d:ShareCapital 2025-04-05 03252355 d:ShareCapital 2024-04-05 03252355 d:RetainedEarningsAccumulatedLosses 2025-04-05 03252355 d:RetainedEarningsAccumulatedLosses 2024-04-05 03252355 c:FRS102 2024-04-06 2025-04-05 03252355 c:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 03252355 c:FullAccounts 2024-04-06 2025-04-05 03252355 c:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 03252355 e:PoundSterling 2024-04-06 2025-04-05 iso4217:GBP xbrli:pure
Company registration number: 03252355







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
5 APRIL 2025


MPR TECHNOLOGY LIMITED






































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MPR TECHNOLOGY LIMITED
 


 
COMPANY INFORMATION


Director
M P Robinson 




Company secretary
S Robinson



Registered number
03252355



Registered office
The Ford Fullers Road
Rowledge

Farnham

Surrey

GU10 4LB




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


MPR TECHNOLOGY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


MPR TECHNOLOGY LIMITED
REGISTERED NUMBER:03252355



STATEMENT OF FINANCIAL POSITION
AS AT 5 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,212
6,137

  
6,212
6,137

Current assets
  

Debtors: amounts falling due within one year
 5 
17,375
1,215

Cash at bank and in hand
  
110,638
128,822

  
128,013
130,037

Creditors: amounts falling due within one year
 6 
(45,167)
(58,415)

Net current assets
  
 
 
82,846
 
 
71,622

Total assets less current liabilities
  
89,058
77,759

Provisions for liabilities
  

Deferred tax
  
(1,553)
(1,534)

  
 
 
(1,553)
 
 
(1,534)

Net assets
  
87,505
76,225


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
87,503
76,223

  
87,505
76,225


The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Comapnies Act 2006.
 
Page 1

 


MPR TECHNOLOGY LIMITED
REGISTERED NUMBER:03252355


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 5 APRIL 2025


The Director acknowledges his 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 statement of income and retained earnings 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 by: 


................................................
M P Robinson
Director

Date: 17 June 2025

Page 2

 


MPR TECHNOLOGY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

1.


General information

MPR Technology Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.



 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 3

 


MPR TECHNOLOGY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Reducing balance
Office equipment
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 


MPR TECHNOLOGY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 6 April 2024
1,579
12,387
13,966


Additions
-
1,882
1,882


Disposals
-
(454)
(454)



At 5 April 2025

1,579
13,815
15,394



Depreciation


At 6 April 2024
1,363
6,466
7,829


Charge for the year
43
1,647
1,690


Disposals
-
(337)
(337)



At 5 April 2025

1,406
7,776
9,182



Net book value



At 5 April 2025
173
6,039
6,212



At 5 April 2024
216
5,921
6,137


5.


Debtors

2025
2024
£
£


Trade debtors
16,200
-

Prepayments and accrued income
1,175
1,215

17,375
1,215


Page 5

 


MPR TECHNOLOGY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
25,639
25,376

Other taxation and social security
6,401
9,012

Other creditors
10,132
21,132

Accruals and deferred income
2,995
2,895

45,167
58,415


Included in other creditors is a loan due to the director of £10,132 (2024 - £21,132).  The loan is interest free and repayable on demand.

 
Page 6