MT Property Services Yorkshire Ltd

MT Property Services Yorkshire Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	24,022	32,029
		24,022	32,029
Current assets
Stocks	4	9,950	4,400
Debtors	5	11,686	8,275
Cash at bank and in hand		12,430	2,150
		34,066	14,825
Creditors: amount falling due within one year	6	(30,223)	(16,394)
Net current assets		3,843	(1,569)

Total assets less current liabilities		27,865	30,460
Creditors: amount falling due after more than one year	7	(18,023)	(24,222)
Provisions for liabilities	8	(4,564)	(6,085)
Net assets		5,278	153

Capital and reserves
Called up share capital		100	100
Profit and loss account		5,178	53
Shareholders' funds		5,278	153

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 23 June 2026 and were signed by:

-------------------------------
Michael Tolhurst
Director

MT Property Services Yorkshire Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

MT Property Services Yorkshire Ltd is a private company, limited by shares, registered in England and Wales, registration number 14748450, registration address UWM House, 6 Fusion Court, Leeds, West Yorkshire, LS25 2GH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 April 2025	42,705	42,705
Additions	-	-
Disposals	-	-
At 31 March 2026	42,705	42,705
Depreciation
At 01 April 2025	-	-
Charge for year	18,683	18,683
On disposals	-	-
At 31 March 2026	18,683	18,683
Net book values
Closing balance as at 31 March 2026	24,022	24,022
Opening balance as at 01 April 2025	32,029	32,029

Stocks

	2026 £		2025 £
Stocks	9,950		4,400
	9,950		4,400

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	570	3,836
Other Debtors	11,116	4,439
	11,686	8,275

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	2,763	860
Taxation and Social Security	20,967	9,096
Obligations under HP/Financial Leases	6,199	6,199
Other Creditors	294	239
	30,223	16,394

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations under HP/Financial Leases	18,023		24,222
	18,023		24,222

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	4,564		6,085
	4,564		6,085

Registered Number: 14748450
England and Wales
MT PROPERTY SERVICES YORKSHIRE LTD

Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026