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Registered number: 05948493
MPH Electrical (Horsforth) Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2025
Burrow & Crowe Accountants & Business Advisers Ltd
Top Floor, Wharfebank House
Ilkley Road
Otley
LS21 3JP
MPH Electrical (Horsforth) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
MPH Electrical (Horsforth) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05948493

| 31 March 2025 | 30 September 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,569 |  | 8,759
|  |  | 6,569 |  | 8,759
CURRENT ASSETS
Stocks | 5 | 5,865 |  | 9,015 |
Debtors | 6 | 18,766 |  | 24,989 |
Cash at bank and in hand |  | 8,387 |  | 8,174 |
|  | 33,018 |  | 42,178 |
Creditors: Amounts Falling Due Within One Year | 7 | (34,573 ) |  | (27,811 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,555 ) |  | 14,367
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,014 |  | 23,126
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,809 ) |  | (23,084 )
NET ASSETS |  |  | 205 |  | 42
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 105 |  | (58 )
SHAREHOLDERS' FUNDS |  |  | 205 |  | 42

Page 1
Page 2
MPH Electrical (Horsforth) Limited
Balance Sheet (continued)
As At 31 March 2025
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M P Hunter Director
26/09/2025

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
MPH Electrical (Horsforth) Limited
Statement of Changes in Equity
For the Period 1 October 2023 to 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 October 2022 | 100 | 1,682 | 1,782
Profit for the year and total comprehensive income | - | 7,560 | 7,560
Dividends paid | - | (9,300) | (9,300)
As at 30 September 2023 and 1 October 2023 | 100 | (58 ) | 42
Profit for the period and total comprehensive income | - | 19,663 | 19,663
Dividends paid | - | (19,500) | (19,500)
As at 31 March 2025 | 100 | 105 | 205

Page 3
Page 4
MPH Electrical (Horsforth) Limited
Notes to the Financial Statements
For the Period 1 October 2023 to 31 March 2025
Notes to the Financial Statements
1. General Information
MPH Electrical (Horsforth) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05948493 . The registered office is 30 West End Grove, Horsforth, Leeds, LS18 5JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25 % Reducing Balances
Fixtures & Fittings | 25 % Reducing Balances

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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MPH Electrical (Horsforth) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2023 to 31 March 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2023: 3)
3 3
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2023 | 17,368 | 3,293 | 20,661
As at 31 March 2025 | 17,368 | 3,293 | 20,661
Depreciation
As at 1 October 2023 | 9,258 | 2,644 | 11,902
Provided during the period | 2,027 | 163 | 2,190
As at 31 March 2025 | 11,285 | 2,807 | 14,092
Net Book Value
As at 31 March 2025 | 6,083 | 486 | 6,569
As at 1 October 2023 | 8,110 | 649 | 8,759

5. Stocks

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Work in progress | 5,865 |  | 9,015

Page 5
Page 6
MPH Electrical (Horsforth) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2023 to 31 March 2025
6. Debtors

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 792 |  | 4,890
Prepayments and accrued income | - |  | 544
VAT | - |  | 1,006
Other taxes and social security | 58 |  | 450
Director's loan account | 17,916 |  | 18,099
| 18,766 |  | 24,989

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,448 |  | 2,938
Trade creditors | 13,277 |  | 10,884
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 5,126 |  | 2,458
VAT | 2,363 |  | -
Other creditors | 284 |  | 536
Accruals and deferred income | 1,075 |  | 995
| 34,573 |  | 27,811

8. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,917
Bank loans | 4,809 |  | 19,167
| 4,809 |  | 23,084

9. Obligations Under Finance Leases and Hire Purchase

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,448 |  | 2,938
Later than one year and not later than five years | - |  | 3,917
| 2,448 |  | 6,855
| 2,448 |  | 6,855

Page 6
Page 7
MPH Electrical (Horsforth) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2023 to 31 March 2025
10. Share Capital

| 31 March 2025 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees

| As at 1 October 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Hunter | 18,099 | 34,337 | (33,921 ) | - | 17,916

The above loan is unsecured, interest charged as per HMRC's rate, and repayable on demand.
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