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MPH SCOTLAND LTD

Registered Number
SC743106
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

MPH SCOTLAND LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

MACDONALD, Craig
PETERANNA, Iain

Registered Address

8 Redwood Avenue
Inverness
IV2 6HA

Registered Number

SC743106 (Scotland)
MPH SCOTLAND LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3164,722219,629
164,722219,629
Current assets
Debtors435,23127,058
Cash at bank and on hand18,39743,063
53,62870,121
Creditors amounts falling due within one year5(117,485)(107,004)
Net current assets (liabilities)(63,857)(36,883)
Total assets less current liabilities100,865182,746
Creditors amounts falling due after one year6(100,665)(158,094)
Net assets20024,652
Capital and reserves
Called up share capital22
Profit and loss account19824,650
Shareholders' funds20024,652
The financial statements were approved and authorised for issue by the Board of Directors on 7 April 2025, and are signed on its behalf by:
MACDONALD, Craig
Director
Registered Company No. SC743106
MPH SCOTLAND LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 October 23253,950253,950
At 30 September 24253,950253,950
Depreciation and impairment
At 01 October 2334,32134,321
Charge for year54,90754,907
At 30 September 2489,22889,228
Net book value
At 30 September 24164,722164,722
At 30 September 23219,629219,629
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables34,3764,650
Other debtors85522,408
Total35,23127,058
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,5291,272
Taxation and social security44,984932
Finance lease and HP contracts57,33951,343
Other creditors10,63353,457
Total117,485107,004
6.Creditors: amounts due after one year

2024

2023

££
Other creditors100,665158,094
Total100,665158,094
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts100,665158,094