REGISTERED NUMBER: 05147567 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st July 2025

for

MPS Installations Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Shackleton

SECRETARY:

Mrs T L Shackleton

REGISTERED OFFICE:

Brentwood

8 Grange Road

Cliviger

Burnley

BB10 4SS

REGISTERED NUMBER:

05147567 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

62,945

63,540

Investments

6

212,925

191,551

275,870

255,091

CURRENT ASSETS

Stocks

25,000

17,500

Debtors

7

28,147

26,436

Cash at bank

406,565

435,282

459,712

479,218

CREDITORS

Amounts falling due within one year

8

275,858

294,943

NET CURRENT ASSETS

183,854

184,275

TOTAL ASSETS LESS CURRENT LIABILITIES

459,724

439,366

CREDITORS

Amounts falling due after more than one year

9

-

(22,199

)

PROVISIONS FOR LIABILITIES

(31,467

)

(18,484

)

NET ASSETS

428,257

398,683

CAPITAL AND RESERVES

Called up share capital

11

100

100

Non-distributable reserve

47,194

31,164

Retained earnings

380,963

367,419

SHAREHOLDERS' FUNDS

428,257

398,683

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st July 2025 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.

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 25th March 2026 and were signed by:

M P Shackleton - Director

1.	STATUTORY INFORMATION

MPS Installations 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 as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, was fully amortised at 31 July 2014.

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

-

20% on Reducing Balance

Fixtures and fittings

-

33.3% on Reducing Balance

Motor vehicles

-

20% on Reducing Balance

Computer equipment

-

20% on Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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

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.

Fixed asset investments

Fixed asset investments are measured at fair value through the profit and loss except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably which are recognised at cost less impairment until a reliable measure of fair value becomes available.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st August 2024

and 31st July 2025

75,000

AMORTISATION

At 1st August 2024

and 31st July 2025

75,000

NET BOOK VALUE

At 31st July 2025

-

At 31st July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2024

163,426

Additions

15,140

At 31st July 2025

178,566

DEPRECIATION

At 1st August 2024

99,886

Charge for year

15,735

At 31st July 2025

115,621

NET BOOK VALUE

At 31st July 2025

62,945

At 31st July 2024

63,540

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

Plant and

machinery

etc

£

COST

At 1st August 2024

and 31st July 2025

47,725

DEPRECIATION

At 1st August 2024

23,290

Charge for year

4,887

At 31st July 2025

28,177

NET BOOK VALUE

At 31st July 2025

19,548

At 31st July 2024

24,435

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st August 2024

191,551

Revaluations

21,374

At 31st July 2025

212,925

NET BOOK VALUE

At 31st July 2025

212,925

At 31st July 2024

191,551

Cost or valuation at 31st July 2025 is represented by:

Other

investments

£

Valuation in 2018

3,045

Valuation in 2019

4,541

Valuation in 2020

1,894

Valuation in 2021

17,120

Valuation in 2022

(12,919

)

Valuation in 2023

3,887

Valuation in 2024

23,983

Valuation in 2025

21,374

Cost

150,000

212,925

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.7.25

31.7.24

£

£

Cost

150,000

150,000

Fixed asset investments were valued on a bid price basis on 31st July 2025 by True Potential .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

22,692

22,256

Other debtors

5,455

4,180

28,147

26,436

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

22,199

4,630

Trade creditors

24,712

31,225

Taxation and social security

38,950

58,660

Other creditors

189,997

200,428

275,858

294,943

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

-

22,199

10.	SECURED DEBTS

The hire purchase creditor is secured on certain assets of the company's motor vehicles.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

12.	CONTROLLING PARTY

The controlling party is M P Shackleton.