REGISTERED NUMBER: 04511301 (England and Wales)

MCPM Limited

Trading as

M C Property Maintenance

Financial Statements

for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C H Cockram

SECRETARY:

Mrs J Cockram

REGISTERED OFFICE:

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

REGISTERED NUMBER:

04511301 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

FIXED ASSETS

Tangible assets

4

94,033

58,617

CURRENT ASSETS

Debtors

5

30,555

49,805

Cash at bank

151,475

174,243

182,030

224,048

CREDITORS

Amounts falling due within one year

6

206,133

176,631

NET CURRENT (LIABILITIES)/ASSETS

(24,103

)

47,417

TOTAL ASSETS LESS CURRENT LIABILITIES

69,930

106,034

CREDITORS

Amounts falling due after more than one year

7

(11,571

)

-

PROVISIONS FOR LIABILITIES

9

(17,866

)

(11,137

)

NET ASSETS

40,493

94,897

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

40,393

94,797

SHAREHOLDERS' FUNDS

40,493

94,897

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 15 July 2026 and were signed by:

C H Cockram - Director

1.	STATUTORY INFORMATION

MCPM 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

-

15% on reducing balance

Office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

9,020

14,798

69,745

93,563

Additions

-

2,662

59,539

62,201

Disposals

-

(5,658

)

(1,400

)

(7,058

)

At 31 October 2025

9,020

11,802

127,884

148,706

DEPRECIATION

At 1 November 2024

3,031

6,110

25,805

34,946

Charge for year

898

1,702

22,148

24,748

Eliminated on disposal

-

(3,623

)

(1,398

)

(5,021

)

At 31 October 2025

3,929

4,189

46,555

54,673

NET BOOK VALUE

At 31 October 2025

5,091

7,613

81,329

94,033

At 31 October 2024

5,989

8,688

43,940

58,617

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

Motor

vehicles

£

COST

Additions

55,529

At 31 October 2025

55,529

DEPRECIATION

Charge for year

10,412

At 31 October 2025

10,412

NET BOOK VALUE

At 31 October 2025

45,117

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,581

48,185

Corporation tax recoverable

2,674

-

Prepayments and accrued income

1,300

1,620

30,555

49,805

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,679

-

Trade creditors

-

10,508

UK corporation tax

-

5,805

Tax and social security costs

20,430

21,550

Directors' current accounts

173,522

135,499

Accruals and deferred income

3,502

3,269

206,133

176,631

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,571

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

20,250

-

Hire purchase liabilities are secured on the assets concerned.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

17,866

11,137

Deferred

tax

£

Balance at 1 November 2024

11,137

Charge to Income Statement during year

6,729

Balance at 31 October 2025

17,866