2024-06-01 SC567237 2025-05-31 SC567237 2024-06-01 2025-05-31 SC567237 2024-05-31 SC567237 2023-06-01 2024-05-31 SC567237 uk-core:WithinOneYear 2024-05-31 SC567237 uk-core:WithinOneYear 2025-05-31 SC567237 uk-core:ShareCapital 2025-05-31 SC567237 uk-core:ShareCapital 2024-05-31 SC567237 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC567237 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC567237 uk-bus:Director1 2024-06-01 2025-05-31 SC567237 2 uk-bus:Director1 2024-06-01 2025-05-31 SC567237 2 uk-bus:Director1 2025-05-31 SC567237 2 uk-bus:Director1 2024-05-31 iso4217:GBP xbrli:pure SC567237 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC567237 uk-bus:FRS102 2024-06-01 2025-05-31 SC567237 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 SC567237 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

M&P Building Company Ltd

Registered Number:SC 567237

For the year ended 31 May 2025
Scotland
Unaudited Financial Statements

2
For the year ended 31 May 2025
M&P Building Company Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

SC567237

As at 31 May 2025

M&P Building Company Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Current assets

Trade and other receivables

3,108
264
2
656

Cash and cash equivalents

25
289
3,764

Trade and other payables: amounts falling due within one
year

(3,731)
(4,670)
3
33
(4,381)
Net current liabilities

Total assets less current liabilities

(4,381)
33
(4,381)
Net assets/liabilities
33

Capital and reserves

Called up share capital

33
33

Retained earnings

(4,414)
-
(4,381)
33
Shareholders' funds

For the year ended 31 May 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

PYTA, Mateusz Director

These financial statements were approved and authorised for issue by the Board on 13 February 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
M&P Building Company Ltd
Notes to the Financial Statements
Statutory Information

M&P Building Company Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 567237.

Registered address:

19 A Ferrier Crescent
Aberdeen
AB24 2QL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2. Trade and other receivables

2024
2025

£

£

Trade debtors

-
973

Other debtors

264
2,135
3,108
264

3. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

135
186

Taxation and social security

3,059
3,545

Other creditors

1,476
-
4,670
3,731
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5
For the year ended 31 May 2025
M&P Building Company Ltd
Notes to the Financial Statements Continued

4. Directors advances and guarantees

At 01/06/2024

Repaid

At 31/05/2025

£

£

£

PYTA, Mateusz

Unsecured interest free loan to director repayable on demand.

-
2,132
2,132
-
2,132
2,132

5. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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