REGISTERED NUMBER: 03744400 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

MKP Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Kerwood

Mrs K H Kerwood

SECRETARY:

Mrs K H Kerwood

REGISTERED OFFICE:

Units 1 & 2

Warren Farm Barn

Andover Road, Micheldever Station

Winchester

Hampshire

SO21 3FL

REGISTERED NUMBER:

03744400 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

124,903

52,087

CURRENT ASSETS

Debtors

5

975,904

690,235

Cash at bank

145,027

289,952

1,120,931

980,187

CREDITORS

Amounts falling due within one year

6

884,988

755,889

NET CURRENT ASSETS

235,943

224,298

TOTAL ASSETS LESS CURRENT LIABILITIES

360,846

276,385

CREDITORS

Amounts falling due after more than one year

7

(71,318

)

(9,882

)

PROVISIONS FOR LIABILITIES

10

(14,945

)

-

NET ASSETS

274,583

266,503

CAPITAL AND RESERVES

Called up share capital

11

300

300

Capital redemption reserve

300

300

Retained earnings

273,983

265,903

SHAREHOLDERS' FUNDS

274,583

266,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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 Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

P Kerwood - Director

1.	STATUTORY INFORMATION

MKP Consultants 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 represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on cost

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

3,524

52,048

57,683

106,629

219,884

Additions

-

4,028

70,898

30,702

105,628

At 30 June 2025

3,524

56,076

128,581

137,331

325,512

DEPRECIATION

At 1 July 2024

2,905

40,850

47,417

76,625

167,797

Charge for year

380

5,525

4,043

22,864

32,812

At 30 June 2025

3,285

46,375

51,460

99,489

200,609

NET BOOK VALUE

At 30 June 2025

239

9,701

77,121

37,842

124,903

At 30 June 2024

619

11,198

10,266

30,004

52,087

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

608,772

504,076

Amounts owed by group undertakings

245,938

-

Other debtors

121,194

186,159

975,904

690,235

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,623

10,000

Hire purchase contracts (see note 8)

18,030

-

Trade creditors

648,646

544,976

Taxation and social security

162,152

150,953

Other creditors

46,537

49,960

884,988

755,889

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

9,882

Hire purchase contracts (see note 8)

71,318

-

71,318

9,882

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.6.25

30.6.24

£

£

Net obligations repayable:

Within one year

18,030

-

Between one and five years

71,318

-

89,348

-

Non-cancellable

operating leases

30.6.25

30.6.24

£

£

Within one year

114,102

132,726

Between one and five years

401,631

515,734

515,733

648,460

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

89,348

-

The obligations under hire purchase agreements are secured against the assets to which they relate.

10.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

Accelerated capital allowances

14,945

-

Deferred

tax

£

Provided during year

14,945

Balance at 30 June 2025

14,945

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

300

Ordinary

£1

300

300

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

P Kerwood

Balance outstanding at start of year

120,000

120,000

Amounts repaid

(120,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

120,000

13.	RELATED PARTY DISCLOSURES

The director mentioned above was charged £3,600 (2024: £3,600) interest on his advance and at the balance sheet date he owed the company £nil (2024: £120,000).

14.	ULTIMATE CONTROLLING PARTY

The company is controlled by MKPG Limited, the parent company and sole shareholder.

The parent company has its registered office and place of business at Units 1 & 2 Warren Farm Barn, Andover Road, Micheldever Station, Winchester, Hampshire SO21 3FL.