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Registration number: 04912758

MPJ Interiors (Derby) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

MPJ Interiors (Derby) Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

MPJ Interiors (Derby) Limited

(Registration number: 04912758)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 5,462 | 7,262
Current assets |  |  |
Stocks | 6 | 7,613 | 3,500
Debtors | 7 | 10,843 | 1,732
Cash at bank and in hand |  | 1,602 | 54,032
|  | 20,058 | 59,264
Creditors: Amounts falling due within one year | 8 | (12,894) | (37,954)
Net current assets |  | 7,164 | 21,310
Total assets less current liabilities |  | 12,626 | 28,572
Creditors: Amounts falling due after more than one year | 8 | (8,009) | (9,858)
Net assets |  | 4,617 | 18,714
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 4,517 | 18,614
Shareholders' funds |  | 4,617 | 18,714

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 21 November 2025 and signed on its behalf by:

MPJ Interiors (Derby) Limited

(Registration number: 04912758)
Balance Sheet as at 30 September 2025

......................................... Mrs D Poyser Company secretary and director
......................................... Mr M Poyser Director

MPJ Interiors (Derby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and wales.

The address of its registered office is:
Bridgford Business Hub
4 Albert Road
West Bridgford
Nottingham
NG2 5GS
England

These financial statements were authorised for issue by the Board on 21 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

MPJ Interiors (Derby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance
Office equipment | 20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

MPJ Interiors (Derby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,801 | 2,395

MPJ Interiors (Derby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 4,966 | 16,500 | 21,466
At 30 September 2025 | 4,966 | 16,500 | 21,466
Depreciation
At 1 October 2024 | 4,665 | 9,539 | 14,204
Charge for the year | 60 | 1,740 | 1,800
At 30 September 2025 | 4,725 | 11,279 | 16,004
Carrying amount
At 30 September 2025 | 241 | 5,221 | 5,462
At 30 September 2024 | 301 | 6,961 | 7,262

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 7,613 | 3,500

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,202 | 320
Other debtors | 9,641 | 1,412
| 10,843 | 1,732

MPJ Interiors (Derby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 1,718 | 2,016
Taxation and social security |  | 8,597 | 898
Accruals and deferred income |  | 775 | 1,440
Other creditors |  | 1,804 | 33,600
|  | 12,894 | 37,954

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 8,009 | 9,858

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary £1 of £1 each | 100 | 100 | 100 | 100

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,009 | 9,858

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,718 | 2,016

MPJ Interiors (Derby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

11 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Mr M Poyser
Advances/Credits | (31,887) | 115,358 | (75,540) | 7,931

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr M Poyser
Advances/Credits | (36,989) | 10,272 | (5,170) | (31,887)