IRIS Accounts Production v26.1.10.61 06665624 Board of Directors 1.10.24 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06665624 2024-09-30 06665624 2025-12-31 06665624 2024-10-01 2025-12-31 06665624 2023-09-30 06665624 2023-10-01 2024-09-30 06665624 2024-09-30 06665624 ns15:EnglandWales 2024-10-01 2025-12-31 06665624 ns14:PoundSterling 2024-10-01 2025-12-31 06665624 ns10:Director1 2024-10-01 2025-12-31 06665624 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 06665624 ns10:SmallEntities 2024-10-01 2025-12-31 06665624 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-12-31 06665624 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-12-31 06665624 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 06665624 ns10:FullAccounts 2024-10-01 2025-12-31 06665624 1 2024-10-01 2025-12-31 06665624 ns10:Director2 2024-10-01 2025-12-31 06665624 ns10:Director3 2024-10-01 2025-12-31 06665624 ns10:Director4 2024-10-01 2025-12-31 06665624 ns10:Director5 2024-10-01 2025-12-31 06665624 ns10:RegisteredOffice 2024-10-01 2025-12-31 06665624 ns5:CurrentFinancialInstruments 2025-12-31 06665624 ns5:CurrentFinancialInstruments 2024-09-30 06665624 ns5:Non-currentFinancialInstruments 2025-12-31 06665624 ns5:Non-currentFinancialInstruments 2024-09-30 06665624 ns5:ShareCapital 2025-12-31 06665624 ns5:ShareCapital 2024-09-30 06665624 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06665624 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 06665624 ns5:NetGoodwill 2024-10-01 2025-12-31 06665624 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-12-31 06665624 ns5:PlantMachinery 2024-10-01 2025-12-31 06665624 ns5:MotorVehicles 2024-10-01 2025-12-31 06665624 ns5:NetGoodwill 2024-09-30 06665624 ns5:NetGoodwill 2025-12-31 06665624 ns5:NetGoodwill 2024-09-30 06665624 ns5:PlantMachinery 2024-09-30 06665624 ns5:MotorVehicles 2024-09-30 06665624 ns5:PlantMachinery 2025-12-31 06665624 ns5:MotorVehicles 2025-12-31 06665624 ns5:PlantMachinery 2024-09-30 06665624 ns5:MotorVehicles 2024-09-30 06665624 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06665624 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 06665624 ns5:CurrentFinancialInstruments 2024-10-01 2025-12-31

REGISTERED NUMBER: 06665624 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2024 TO 31 DECEMBER 2025

FOR

MPCC (UK) LIMITED

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Period 1 October 2024 to 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MPCC (UK) LIMITED |

COMPANY INFORMATION

For The Period 1 October 2024 to 31 December 2025

| DIRECTORS: | T J Bray

| J C Bray

| E S Bray

| C J Bray

| A P Bray

| REGISTERED OFFICE: | Unit 1 & 2, Millshaw

| Leeds

| West Yorkshire

| LS11 0LX

| REGISTERED NUMBER: | 06665624 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| Equinox House

| Clifton Park, Shipton Road

| York

| Yorkshire

| YO30 5PA

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 77,876 |  | 105,706 |  |

77,876 |  | 105,706 |  |

CURRENT ASSETS

Stocks | 1,416,530 |  | 1,571,065 |  |

Debtors | 6 | 1,450,803 |  | 1,748,006 |  |

Cash at bank | 627,770 |  | 795,055 |  |

3,495,103 |  | 4,114,126 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,096,967 |  | 1,467,754 |  |

NET CURRENT ASSETS | 2,398,136 |  | 2,646,372 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,476,012 |  | 2,752,078 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (39,037 | ) | (47,650 | ) |

PROVISIONS FOR LIABILITIES | (19,469 | ) | (26,426 | ) |

NET ASSETS | 2,417,506 |  | 2,678,002 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 2,416,506 |  | 2,677,002 |  |

SHAREHOLDERS' FUNDS | 2,417,506 |  | 2,678,002 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

BALANCE SHEET - continued

31 December 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

T J Bray - Director

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

NOTES TO THE FINANCIAL STATEMENTS

For The Period 1 October 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| MPCC (UK) 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.

| These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business, has now been fully amortised.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | Straight line over 4 years

| Motor vehicles | - | Straight line over 4 years

| Stocks

| Stocks are measured at the lower of cost and estimated selling price, after taking into account obsolete and slow moving items, less costs to complete and sell. Cost is determined using the first in first out method.

| The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Period 1 October 2024 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.

| The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments.

| Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability.

| Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

| 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 period was 37 (2024 - 34 ) .

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Period 1 October 2024 to 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 31 December 2025 | 136,732 |  |

| AMORTISATION

| At 1 October 2024

| and 31 December 2025 | 136,732 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 216,268 |  | 153,873 |  | 370,141 |  |

| Additions | 46,905 |  | - |  | 46,905 |  |

| Disposals | - |  | (82,988 | ) | (82,988 | ) |

| At 31 December 2025 | 263,173 |  | 70,885 |  | 334,058 |  |

| DEPRECIATION

| At 1 October 2024 | 159,243 |  | 105,192 |  | 264,435 |  |

| Charge for period | 39,345 |  | 25,462 |  | 64,807 |  |

| Eliminated on disposal | - |  | (73,060 | ) | (73,060 | ) |

| At 31 December 2025 | 198,588 |  | 57,594 |  | 256,182 |  |

| NET BOOK VALUE

| At 31 December 2025 | 64,585 |  | 13,291 |  | 77,876 |  |

| At 30 September 2024 | 57,025 |  | 48,681 |  | 105,706 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 655,601 |  | 1,400,930 |  |

| Amounts owed by group undertakings | 472,155 |  | 48,543 |  |

| Other debtors | 323,047 |  | 298,533 |  |

1,450,803 |  | 1,748,006 |  |

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

| Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| MPCC (UK) LIMITED (REGISTERED NUMBER: 06665624) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Period 1 October 2024 to 31 December 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,103 |  | 45,930 |  |

| Trade creditors | 767,147 |  | 714,249 |  |

| Taxation and social security | 54,049 |  | 193,674 |  |

| Other creditors | 268,668 |  | 513,901 |  |

1,096,967 |  | 1,467,754 |  |

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans

| and other financial liabilities are initially recognised at transaction price net of any transaction costs

| and subsequently measured at amortised cost determined using the effective interest method.

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 39,037 |  | 47,650 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  | 2024 |  |  | 2023 |  |

|  | Value: |  | £ |  |  | £ |  |

| 450 |  | Ordinary |  | 1 |  | 450 |  |  | 450 |  |

| 100 |  | Ordinary A |  | 1 |  | 100 |  |  | 100 |  |

| 100 |  | Ordinary B |  | 1 |  | 100 |  |  | 100 |  |

| 75 |  | Ordinary C |  | 1 |  | 75 |  |  | 100 |  |

| 75 |  | Ordinary D |  | 1 |  | 75 |  |  | 100 |  |

| 100 |  | Ordinary E |  | 1 |  | 100 |  |  | 100 |  |

| 50 |  | Ordinary F |  | 1 |  | 50 |  |  | 50 |  |

| 25 |  | Ordinary G |  | 1 |  | 25 |  |  | - |  |

| 25 |  | Ordinary H |  | 1 |  | 25 |  |  | - |  |

|  | 1,000 |  |  | 1,000 |  |

10. | RELATED PARTY DISCLOSURES

| During the period the company made purchases from Industrial and Fluid Power Products Ltd (IFPP), a UK company owned by Mr T J Bray, Mr J C Bray and Mr E S Bray, totalling £52,034 (2024 - £5,400). The company made sales to IFPP of £176,009 (2024 - £nil) and offered loans totalling £15,937 (2024 - £15,000). The total owed to IFPP at 30 September 2025 was £24,248 (2024 - (£9,600)). The outstanding balance is split over trade creditors, trade debtors and other debtors.

| During the period the company made sales to MPCC UK Limited LLC, a non-UK company wholly owned by MPCC (UK) Limited, totalling £540,752 (2024 - £328,820). The company also made purchases of £754,482 (2024 - £nil) and incurred costs on their behalf totalling £668,658 (2024 - £38,507). The total outstanding at 30 September 2025 was £231,092 (2023 - £407,737). The outstanding balance is split over trade debtors and other debtors.