M P A Hire Limited - Filleted accounts

Registered number

06458370

M P A Hire Limited

Unaudited Filleted Accounts

For the Year Ended

31 December 2025

M P A Hire Limited
Registered number:		06458370
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		3,600			5,400
Tangible assets	4		176,082			201,172
			179,682			206,572

Current assets
Stocks		3,500			3,500
Debtors	5	613,865			420,747
Cash at bank and in hand		3,323			176,691
		620,688			600,938

Creditors: amounts falling due within one year	6	(220,148)			(192,691)

Net current assets			400,540			408,247

Total assets less current liabilities			580,222			614,819


Provisions for liabilities			(44,020)			(48,845)


Net assets			536,202			565,974

Capital and reserves
Called up share capital			100			100
Profit and loss account			536,102			565,874

Shareholder's funds			536,202			565,974

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Kirkpatrick
Director
Approved by the board on 20 August 2026

M P A Hire Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			14		10


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 January 2025					36,000
	At 31 December 2025					36,000

	Amortisation
	At 1 January 2025					30,600
	Provided during the year					1,800
	At 31 December 2025					32,400

	Net book value
	At 31 December 2025					3,600
	At 31 December 2024					5,400

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	438,405		81,290		519,695
	Additions	2,324		30,000		32,324
	Disposals	(5,650)		-		(5,650)
	At 31 December 2025	435,079		111,290		546,369

	Depreciation
	At 1 January 2025	263,659		54,862		318,521
	Charge for the year	43,352		10,356		53,708
	On disposals	(1,942)		-		(1,942)
	At 31 December 2025	305,069		65,218		370,287

	Net book value
	At 31 December 2025	130,010		46,072		176,082
	At 31 December 2024	174,746		26,426		201,172


5	Debtors			2025		2024
£					£

	Trade debtors			572,644		394,594
	Other debtors			41,221		26,153
				613,865		420,747




6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			26,586		24,033
	Taxation and social security costs			176,868		154,461
	Other creditors			16,694		14,197
				220,148		192,691


7	Other information

	M P A Hire Limited is a private company limited by shares and incorporated in England. Its registered office is:
	22 The Drive
	Carg Bank
	Carnforth
	Lancashire
	LA5 9JG