REGISTERED NUMBER: 09922291 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

MPS FACILITY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Shawyer

REGISTERED OFFICE:

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

REGISTERED NUMBER:

09922291 (England and Wales)

ACCOUNTANTS:

Graham Martin & Co

Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

256,569

258,226

256,569

258,226

CURRENT ASSETS

Debtors

6

240,106

168,539

Cash at bank and in hand

3,958

3,095

244,064

171,634

CREDITORS

Amounts falling due within one year

7

290,238

228,083

NET CURRENT LIABILITIES

(46,174

)

(56,449

)

TOTAL ASSETS LESS CURRENT LIABILITIES

210,395

201,777

CREDITORS

Amounts falling due after more than one year

8

(19,233

)

(35,342

)

PROVISIONS FOR LIABILITIES

(56,987

)

(31,563

)

NET ASSETS

134,175

134,872

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

134,174

134,871

SHAREHOLDERS' FUNDS

134,175

134,872

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

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

The director acknowledges his 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st October 2025 and were signed by:

M P Shawyer - Director

1.	STATUTORY INFORMATION

MPS Facility Services Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

2,000

AMORTISATION

At 1st April 2024

and 31st March 2025

2,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

551,487

Additions

76,562

Disposals

(75,817

)

At 31st March 2025

552,232

DEPRECIATION

At 1st April 2024

293,261

Charge for year

45,205

Eliminated on disposal

(42,803

)

At 31st March 2025

295,663

NET BOOK VALUE

At 31st March 2025

256,569

At 31st March 2024

258,226

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

12,812

At 31st March 2025

12,812

DEPRECIATION

Charge for year

1,922

At 31st March 2025

1,922

NET BOOK VALUE

At 31st March 2025

10,890

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

235,235

166,892

Other debtors

4,871

1,647

240,106

168,539

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

30,214

Hire purchase contracts

6,622

-

Trade creditors

132,212

74,379

Taxation and social security

94,126

104,664

Other creditors

47,278

18,826

290,238

228,083

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

11,667

Hire purchase contracts

1,791

-

Other creditors

15,775

23,675

19,233

35,342

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

M P Shawyer

Balance outstanding at start of year

-

-

Amounts advanced

20,000

-

Amounts repaid

(3,039

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,961

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M P Shawyer.