Registration number:
Mineral and Resource Planning Associates Ltd
Chartered Accountants
Registration number:
Mineral and Resource Planning Associates Ltd
Chartered Accountants
Mineral and Resource Planning Associates Ltd
Contents
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Company Information |
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Accountants' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Mineral and Resource Planning Associates Ltd
Company Information
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Director |
Mrs D Cowley |
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Registered office |
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Accountants |
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Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Mineral and Resource Planning Associates Ltdfor the Year Ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mineral and Resource Planning Associates Ltd for the year ended 31 May 2026 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.
This report is made solely to the Board of Directors of Mineral and Resource Planning Associates Ltd, as a body, in accordance with the terms of our engagement letter dated 9 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Mineral and Resource Planning Associates Ltd and state those matters that we have agreed to state to the Board of Directors of Mineral and Resource Planning Associates Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mineral and Resource Planning Associates Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Mineral and Resource Planning Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Mineral and Resource Planning Associates Ltd. You consider that Mineral and Resource Planning Associates Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Mineral and Resource Planning Associates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Chartered Accountants
34 High East Street
Dorchester
Dorset
DT1 1HA
Mineral and Resource Planning Associates Ltd
(Registration number: 4527760)
Balance Sheet as at 31 May 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
- |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Net liabilities |
( |
( |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Retained earnings |
(3,306) |
(2,261) |
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Shareholders' deficit |
(3,206) |
(2,161) |
For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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• |
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
Director
Mineral and Resource Planning Associates Ltd
Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
England
The principal place of business is:
5 Imperial Court
12 Ravine Road
Canford Cliffs
Dorset
BH13 7HX
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
At the Balance Sheet date the company had an excess of liabilities over assets. Despite this the directors consider the company to be a going concern as they will continue to support the company in meeting its debts as and when they fall due.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Mineral and Resource Planning Associates Ltd
Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Fixtures and fittings |
25% reducing balance |
Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Government Coronavirus Loan and Grants
The company has a "Bounce Back Loan" of £20,539, shown in the balance sheet.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Mineral and Resource Planning Associates Ltd
Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026
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Tangible assets |
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Fixtures and fittings |
Total |
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Cost |
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At 1 June 2025 |
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Disposals |
( |
( |
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At 31 May 2026 |
- |
- |
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Depreciation |
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At 1 June 2025 |
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Eliminated on disposal |
( |
( |
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At 31 May 2026 |
- |
- |
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Carrying amount |
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At 31 May 2026 |
- |
- |
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At 31 May 2025 |
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Debtors |
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Current |
2026 |
2025 |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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Note |
2026 |
2025 |
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Due within one year |
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Loans and borrowings |
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Taxation and social security |
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Accruals and deferred income |
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Other creditors |
- |
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Creditors: amounts falling due after more than one year
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Note |
2026 |
2025 |
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Due after one year |
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Loans and borrowings |
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Share capital |
Allotted, called up and fully paid shares
Mineral and Resource Planning Associates Ltd
Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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100 |
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100 |