Acorah Software Products - Accounts Production 19.1.200 true true false 13 January 2025 31 January 2026 31 January 2026 SC833974 A A Hutcheon A A Hutcheon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC833974 2025-01-12 SC833974 2026-01-31 SC833974 2025-01-13 2026-01-31 SC833974 frs-core:ShareCapital 2026-01-31 SC833974 frs-bus:PrivateLimitedCompanyLtd 2025-01-13 2026-01-31 SC833974 frs-bus:FilletedAccounts 2025-01-13 2026-01-31 SC833974 frs-bus:SmallEntities 2025-01-13 2026-01-31 SC833974 frs-bus:EntityHasNeverTraded 2025-01-13 2026-01-31 SC833974 frs-bus:AuditExempt-NoAccountantsReport 2025-01-13 2026-01-31 SC833974 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-13 2026-01-31 SC833974 1 2025-01-13 2026-01-31 SC833974 frs-bus:Director1 2025-01-13 2026-01-31 SC833974 frs-countries:Scotland 2025-01-13 2026-01-31
Registered number: SC833974
MPC Holdings (Aberdeen) Limited
Unaudited Dormant Financial Statements
For the Period 13 January 2025 to 31 January 2026
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Company Information
Director A A Hutcheon
Company Number SC833974
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC833974
31 January 2026
Notes £ £
CURRENT ASSETS
Debtors 4 1
1
NET CURRENT ASSETS (LIABILITIES) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1
NET ASSETS 1
CAPITAL AND RESERVES
Called up share capital 5 1
SHAREHOLDERS' FUNDS 1
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A A Hutcheon
Director
21st July 2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MPC Holdings (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC833974 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Average Number of Employees
Average number of employees, including directors, during the period was NIL
-
4. Debtors
31 January 2026
£
Due within one year
Other debtors 1
5. Share Capital
31 January 2026
£
Allotted, Called up and fully paid 1
6. Ultimate Controlling Party
The company's ultimate controlling party is A A Hutcheon by virtue of his ownership of 100% of the issued share capital in the company.
Page 3