Multiphase Electrical & Fire Protection Ltd


Directors	Christopher Bunn
	Amelia Cleverley
	Andrew Gooding


Registered Address	Suite 7 Holly Grange
	Holly Lane
	Balsall Common
	CV7 7EB


Registered Number	08982283 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		89,351		123,447
			89,351		123,447
Current assets
Debtors	4	674,816		161,753
Cash at bank and on hand		329,601		156,574
		1,004,417		318,327
Creditors amounts falling due within one year	5	(669,522)		(152,696)
Net current assets (liabilities)			334,895		165,631
Total assets less current liabilities			424,246		289,078
Creditors amounts falling due after one year	6		(10,654)		(18,448)
Net assets			413,592		270,630
Capital and reserves
Called up share capital			1		2
Profit and loss account			413,591		270,628
Shareholders' funds			413,592		270,630

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 December 2025, and are signed on its behalf by:

Christopher Bunn
Director
Registered Company No. 08982283

Multiphase Electrical & Fire Protection Ltd

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		9

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	209,885	435	6,998	217,318
Additions	-	-	2,281	2,281
At 30 April 25	209,885	435	9,279	219,599
Depreciation and impairment
At 01 May 24	92,902	26	943	93,871
Charge for year	34,221	110	2,046	36,377
At 30 April 25	127,123	136	2,989	130,248
Net book value
At 30 April 25	82,762	299	6,290	89,351
At 30 April 24	116,983	409	6,055	123,447

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	67,285	154,107
Other debtors	607,531	7,646
Total	674,816	161,753

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	100,433	8,327
Bank borrowings and overdrafts	27,061	32,996
Taxation and social security	225,446	92,896
Finance lease and HP contracts	6,918	6,918
Other creditors	40,456	10,780
Accrued liabilities and deferred income	269,208	779
Total	669,522	152,696

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	10,654	18,448
Total	10,654	18,448

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	17,572		25,366

8.	Controlling party
	The company is a wholly owned subsidiary of Bunn Group Limited, a company incorporated in England and Wales. The registered office of Bunn Group Limited is Suite 7 Holly Grange, Holly Lane, Balsall Common, England, CV7 7EB. Bunn Group Limited does not prepare consolidated accounts as it qualifies as a small group under the Companies Act 2006. The ultimate controlling party is Christopher Bunn.