MPN Engineers & Consultants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15658249 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

MPN ENGINEERS & CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M D Kavanagh

Mrs D G Kavanagh

REGISTERED OFFICE:

160 St. Helens Road

Eccleston Park

Prescot

Merseyside

L34 2QG

REGISTERED NUMBER:

15658249 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

4

791

880

CURRENT ASSETS

Debtors

5

210

5,728

Cash at bank

11,557

46,513

11,767

52,241

CREDITORS

Amounts falling due within one year

6

3,329

16,353

NET CURRENT ASSETS

8,438

35,888

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,229

36,768

PROVISIONS FOR LIABILITIES

150

220

NET ASSETS

9,079

36,548

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

8,979

36,448

9,079

36,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 7 July 2026 and were signed on its behalf by:

M D Kavanagh - Director

Mrs D G Kavanagh - Director

1.	STATUTORY INFORMATION

MPN Engineers & Consultants 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.

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2025

1,313

Additions

513

At 30 April 2026

1,826

DEPRECIATION

At 1 May 2025

433

Charge for year

602

At 30 April 2026

1,035

NET BOOK VALUE

At 30 April 2026

791

At 30 April 2025

880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

-

1,800

Other debtors

210

3,928

210

5,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade creditors

-

1

Taxation and social security

2,385

15,352

Other creditors

944

1,000

3,329

16,353

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 April 2026 and the period ended 30 April 2025:

30.4.26

30.4.25

£

M D Kavanagh and Mrs D G Kavanagh

Balance outstanding at start of year

3,928

-

Amounts advanced

-

3,928

Amounts repaid

(3,928

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

3,928