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Registered Number: 08304769
England and Wales

 

 

 

M.J.UPH LEEDS LTD



Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Director Michael Jones
Registered Number 08304769
Registered Office Unit 4 Woodville Garage
York Road
Leeds
West Yorkshire
LS14 2AA
Accountants UWM Accountants
UWM House
6 Fusion Court
Leeds
LS25 2GH
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 273    365 
273    365 
Current assets      
Stocks 4 4,000    5,500 
Debtors 5 746   
Cash at bank and in hand 29,632    81,440 
34,378    86,940 
Creditors: amount falling due within one year 6 (17,850)   (59,993)
Net current assets 16,528    26,947 
 
Total assets less current liabilities 16,801    27,312 
Creditors: amount falling due after more than one year 7 (1,500)   (4,500)
Provisions for liabilities 8 (52)   (69)
Net assets 15,249    22,743 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 15,248    22,742 
Shareholders' funds 15,249    22,743 
 


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

Director's 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 director acknowledges 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 financial statements were approved by the director on 11 June 2025 and were signed by:


-------------------------------
Michael Jones
Director
2
General Information
M.J.UPH LEEDS LTD is a private company, limited by shares, registered in England and Wales, registration number 08304769, registration address Unit 4 Woodville Garage, York Road, Leeds, West Yorkshire, LS14 2AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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:
Plant and machinery etc 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2023 6,743    6,743 
Additions  
Disposals  
At 30 November 2024 6,743    6,743 
Depreciation
At 01 December 2023 6,378    6,378 
Charge for year 92    92 
On disposals  
At 30 November 2024 6,470    6,470 
Net book values
Closing balance as at 30 November 2024 273    273 
Opening balance as at 01 December 2023 365    365 


4.

Stocks

2024
£
  2023
£
Stocks 4,000    5,500 
4,000    5,500 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 746   
746   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 6,616    5,326 
Bank Loans & Overdrafts 4,854    5,012 
Taxation and Social Security 5,381    13,367 
Other Creditors 999    36,288 
17,850    59,993 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 1,500    4,500 
1,500    4,500 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 52    69 
52    69 

3