2024-04-01 SC723492 2025-03-31 SC723492 2024-04-01 2025-03-31 SC723492 2024-03-31 SC723492 2023-04-01 2024-03-31 SC723492 uk-core:WithinOneYear 2024-03-31 SC723492 uk-core:WithinOneYear 2025-03-31 SC723492 uk-core:ShareCapital 2025-03-31 SC723492 uk-core:ShareCapital 2024-03-31 SC723492 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC723492 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC723492 uk-bus:Director1 2024-04-01 2025-03-31 SC723492 uk-core:ComputerEquipment 2024-03-31 SC723492 uk-core:CommercialMotorVehicles 2024-03-31 SC723492 uk-core:PlantMachinery 2024-03-31 SC723492 uk-core:ComputerEquipment 2024-04-01 2025-03-31 SC723492 uk-core:CommercialMotorVehicles 2024-04-01 2025-03-31 SC723492 uk-core:PlantMachinery 2024-04-01 2025-03-31 SC723492 uk-core:PlantMachinery 2025-03-31 SC723492 uk-core:CommercialMotorVehicles 2025-03-31 SC723492 uk-core:ComputerEquipment 2025-03-31 SC723492 uk-core:WithinOneYear 2025-03-31 SC723492 uk-core:WithinOneYear 2024-03-31 SC723492 uk-core:WithinOneYear 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure SC723492 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC723492 uk-bus:FRS102 2024-04-01 2025-03-31 SC723492 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 SC723492 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
MP Windows Direct Ltd
Registered Number:SC723492
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
2
For the year ended 31 March 2025
MP Windows Direct Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC723492
As at 31 March 2025
MP Windows Direct Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
6,757
5,861
2
6,757
5,861
Current assets
Inventories
1,000
1,000
3
Trade and other receivables
21,283
32,504
4
35,536
Cash and cash equivalents
55,901
89,405
57,819
Trade and other payables: amounts falling due within one
year
(41,071)
(60,495)
5
16,748
28,910
Net current assets
Total assets less current liabilities
35,667
22,609
35,667
Net assets
22,609
Capital and reserves
Called up share capital
100
100
Retained earnings
35,567
22,509
35,667
22,609
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Jay James Pollard Director
These financial statements were approved and authorised for issue by the Board on 17 September 2025 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 31 March 2025
MP Windows Direct Ltd
Notes to the Financial Statements
Statutory Information
MP Windows Direct Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC723492.
Registered address:
Unit 5 Inveresk Mills Industrial Park
Musselburgh
EH21 7UQ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Computer
Equipment
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 April 2024
10,174
1,207
8,800
167
3,150
1,549
-
1,601
Additions
At 31 March 2025
1,768
8,800
2,756
13,324
Provision for depreciation and impairment
At 01 April 2024
4,313
390
3,850
73
Charge for year
2,254
592
1,238
424
At 31 March 2025
6,567
982
5,088
497
At 31 March 2025
Net book value
1,271
3,712
1,774
6,757
At 31 March 2024
94
4,950
817
5,861
3. Inventories
2024
2025
£
£
Stocks
1,000
1,000
2 of 3
5
For the year ended 31 March 2025
MP Windows Direct Ltd
Notes to the Financial Statements Continued
4. Trade and other receivables
2024
2025
£
£
Trade debtors
32,504
21,283
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
86
86
Taxation and social security
27,311
10,268
Other creditors
33,098
30,717
60,495
41,071
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6. Average number of persons employed
During the year the average number of employees was 1 (2024 : 1)
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