IRIS Accounts Production v26.1.0.640 08897093 director 1.3.25 28.2.26 28.2.26 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08897093 2025-02-28 08897093 2026-02-28 08897093 2025-03-01 2026-02-28 08897093 2024-02-29 08897093 2024-03-01 2025-02-28 08897093 2025-02-28 08897093 ns15:EnglandWales 2025-03-01 2026-02-28 08897093 ns14:PoundSterling 2025-03-01 2026-02-28 08897093 ns10:Director1 2025-03-01 2026-02-28 08897093 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08897093 ns10:SmallEntities 2025-03-01 2026-02-28 08897093 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08897093 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 08897093 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08897093 ns10:FullAccounts 2025-03-01 2026-02-28 08897093 ns10:OrdinaryShareClass1 2025-03-01 2026-02-28 08897093 ns10:CompanySecretary1 2025-03-01 2026-02-28 08897093 ns10:RegisteredOffice 2025-03-01 2026-02-28 08897093 ns5:CurrentFinancialInstruments 2026-02-28 08897093 ns5:CurrentFinancialInstruments 2025-02-28 08897093 ns5:Non-currentFinancialInstruments 2026-02-28 08897093 ns5:Non-currentFinancialInstruments 2025-02-28 08897093 ns5:ShareCapital 2026-02-28 08897093 ns5:ShareCapital 2025-02-28 08897093 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 08897093 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 08897093 ns5:PlantMachinery 2025-03-01 2026-02-28 08897093 ns5:PlantMachinery 2025-02-28 08897093 ns5:PlantMachinery 2026-02-28 08897093 ns5:PlantMachinery 2025-02-28 08897093 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-02-28 08897093 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-01 2026-02-28 08897093 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2026-02-28 08897093 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-02-28 08897093 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 08897093 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 08897093 ns10:OrdinaryShareClass1 2026-02-28 08897093 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 08897093 ns5:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28

REGISTERED NUMBER: 08897093 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

MPH Construction (Lutterworth) Limited

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MPH Construction (Lutterworth) Limited |

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | R Morrow

| SECRETARY: | R Morrow

| REGISTERED OFFICE: | 19 Warren Park Way

| Enderby

| Leicester

| LE19 4SA

| REGISTERED NUMBER: | 08897093 (England and Wales)

| ACCOUNTANTS: | Carter & Co

| 19 Warren Park Way

| Enderby

| Leicester

| LE19 4SA

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 305,334 |  | 299,487 |  |

CURRENT ASSETS

Stocks | - |  | 25,657 |  |

Debtors | 5 | 159,878 |  | 80,245 |  |

Cash at bank | 49,356 |  | 75,028 |  |

209,234 |  | 180,930 |  |

CREDITORS

Amounts falling due within one year | 6 | 145,085 |  | 82,388 |  |

NET CURRENT ASSETS | 64,149 |  | 98,542 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 369,483 |  | 398,029 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (127,878 | ) | (109,389 | ) |

PROVISIONS FOR LIABILITIES | (68,059 | ) | (72,566 | ) |

NET ASSETS | 173,546 |  | 216,074 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 75 |  | 100 |  |

Retained earnings | 9 | 173,471 |  | 215,974 |  |

SHAREHOLDERS' FUNDS | 173,546 |  | 216,074 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Balance Sheet - continued

28 February 2026

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 director and authorised for issue on 17 April 2026 and were signed by:

R Morrow - Director

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| MPH Construction (Lutterworth) Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025 | 638,458 |  |

| Additions | 98,176 |  |

| Disposals | (21,724 | ) |

| At 28 February 2026 | 714,910 |  |

| DEPRECIATION

| At 1 March 2025 | 338,971 |  |

| Charge for year | 89,231 |  |

| Eliminated on disposal | (18,626 | ) |

| At 28 February 2026 | 409,576 |  |

| NET BOOK VALUE

| At 28 February 2026 | 305,334 |  |

| At 28 February 2025 | 299,487 |  |

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025 | 179,339 |  |

| Additions | 57,080 |  |

| At 28 February 2026 | 236,419 |  |

| DEPRECIATION

| At 1 March 2025 | 29,647 |  |

| Charge for year | 46,537 |  |

| At 28 February 2026 | 76,184 |  |

| NET BOOK VALUE

| At 28 February 2026 | 160,235 |  |

| At 28 February 2025 | 149,692 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade debtors | 141,930 |  | 79,595 |  |

| Other debtors | 11 |  | - |  |

| VAT | 17,448 |  | - |  |

| Prepayments | 489 |  | 650 |  |

159,878 |  | 80,245 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Hire purchase contracts | 38,800 |  | 17,932 |  |

| Trade creditors | 80,687 |  | 39,661 |  |

| Tax | 15,365 |  | 4,324 |  |

| Social security and other taxes | - |  | 3,675 |  |

| VAT | - |  | 1,681 |  |

| Other creditors | 2,953 |  | 237 |  |

| Directors' current accounts | 5,004 |  | 12,915 |  |

| Accrued expenses | 2,276 |  | 1,963 |  |

145,085 |  | 82,388 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Hire purchase contracts | 127,878 |  | 109,389 |  |

| MPH Construction (Lutterworth) Limited (Registered number: 08897093) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 28.2.26 |  | 28.2.25

| value: | £ | £ |

| 75 | Ordinary | £1.00 | 75 |  | 100 |  |

| On 7th March 2025, the company purchased 8 of its own Ordinary £1 shares at a price of £2,400 per share. The total consideration paid was £19,200, which was financed from the company’s retained earnings.

| On 7th September 2025, the company purchased 8 of its own Ordinary £1 shares at a price of £2,400 per share. The total consideration paid was £19,200, which was financed from the company’s retained earnings.

| On 6th February 2026, the company purchased 9 of its own Ordinary £1 shares at a price of £2,400 per share. The total consideration paid was £21,600, which was financed from the company’s retained earnings.

| The purpose of this purchase was to provide liquidity to a retiring shareholder.

| The shares were purchased by the company at market value and were immediately cancelled. As a result, the nominal value of the ordinary share capital was reduced by £25 and the share capital reduction reserve was increased by an equivalent amount. The premium paid on the purchase of £59,975 (£60,000 - £25) was charged against Retained Earnings.

| Following the purchase, the total number of issued Ordinary shares is 75 (previously 100).

9. | RESERVES

| Retained

| earnings

£ |

| At 1 March 2025 | 215,974 |  |

| Profit for the year | 62,472 |  |

| Dividends | (45,000 | ) |

| Purchase of own shares | (59,975 | ) |

| At 28 February 2026 | 173,471 |  |

10. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £45,000 (2025 - £60,000) were paid to the directors .