REGISTERED NUMBER: 08951581 (England and Wales)

McPave (Northampton) Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G A McAllister

Mrs J R McAllister

REGISTERED OFFICE:

95 Northampton Lane South

Moulton

Northampton

Northamptonshire

NN3 7RH

REGISTERED NUMBER:

08951581 (England and Wales)

ACCOUNTANTS:

Tobutt & Co

132 Northampton Lane North

Moulton

Northampton

NN3 7QW

FIXED ASSETS

Tangible assets

4

15,007

14,780

CURRENT ASSETS

Debtors

5

18,642

23,041

Cash at bank

2,459

-

21,101

23,041

CREDITORS

Amounts falling due within one year

6

17,237

18,287

NET CURRENT ASSETS

3,864

4,754

TOTAL ASSETS LESS CURRENT LIABILITIES

18,871

19,534

CREDITORS

Amounts falling due after more than one year

7

15,436

18,822

NET ASSETS

3,435

712

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

3,335

612

SHAREHOLDERS' FUNDS

3,435

712

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th December 2025 and were signed on its behalf by:

G A McAllister - Director

1.	STATUTORY INFORMATION

McPave (Northampton) Ltd 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

-

506

37,664

341

38,511

Additions

2,150

-

5,000

-

7,150

Disposals

-

-

(6,070

)

-

(6,070

)

At 31st March 2025

2,150

506

36,594

341

39,591

DEPRECIATION

At 1st April 2024

-

292

23,120

319

23,731

Charge for year

538

53

4,405

6

5,002

Eliminated on disposal

-

-

(4,149

)

-

(4,149

)

At 31st March 2025

538

345

23,376

325

24,584

NET BOOK VALUE

At 31st March 2025

1,612

161

13,218

16

15,007

At 31st March 2024

-

214

14,544

22

14,780

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

18,642

23,041

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,585

6,162

Trade creditors

-

400

Taxation and social security

6,836

6,839

Other creditors

6,816

4,886

17,237

18,287

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

15,436

18,822

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,096

4,482

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1st April 2024

612

Profit for the year

30,523

Dividends

(27,800

)

At 31st March 2025

3,335

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £27,800 (2024 - £25,000) were paid to the directors .

At the year end G A McAllister Esq, a director and shareholder of the company owed the company £9,874 (2024 - £5,626). This sum was repaid within 9 months of the year end and is included within other debtors.