REGISTERED NUMBER: 12040860 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MASTERPLAN DESIGN SERVICES LTD

Page

Company Information

1

Report of the Directors

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

MRS L A JELF

S R JELF

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

12040860 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

MRS L A JELF

S R JELF

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

MRS L A JELF - Director

1 September 2025

TURNOVER

125,693

313,693

Cost of sales

33,452

55,152

GROSS PROFIT

92,241

258,541

Administrative expenses

28,619

38,927

OPERATING PROFIT

63,622

219,614

Interest receivable and similar income

8,402

4,132

PROFIT BEFORE TAXATION

72,024

223,746

Tax on profit

15,336

55,543

PROFIT FOR THE FINANCIAL YEAR

56,688

168,203

Retained earnings at beginning of year

772,071

655,868

Dividends

4

(32,000

)

(52,000

)

RETAINED EARNINGS AT END OF YEAR

796,759

772,071

FIXED ASSETS

Tangible assets

5

638,002

638,002

CURRENT ASSETS

Cash at bank and in hand

186,552

201,311

CREDITORS

Amounts falling due within one year

6

27,793

67,240

NET CURRENT ASSETS

158,759

134,071

TOTAL ASSETS LESS CURRENT LIABILITIES

796,761

772,073

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

796,759

772,071

SHAREHOLDERS' FUNDS

796,761

772,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:

MRS L A JELF - Director

1.	STATUTORY INFORMATION

MASTERPLAN DESIGN SERVICES 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.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DIVIDENDS

31/3/25

31/3/24

£

£

ORDINARY shares of 1.00 each

Final

32,000

52,000

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

and 31 March 2025

638,002

NET BOOK VALUE

At 31 March 2025

638,002

At 31 March 2024

638,002

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

5

5

Tax

15,292

55,543

VAT

10,378

9,999

Directors' current accounts

1,835

143

Accrued expenses

283

1,550

27,793

67,240