MPG Shinny Rd Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: NI606562 (Northern Ireland)

Financial Statements for the Year Ended 31 December 2025

for

MPG Shinny Rd Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Martin

E Martin

P Duggan

REGISTERED OFFICE:

141 Camlough Road

Carrickmore

Co. Tyrone

BT79 9BS

REGISTERED NUMBER:

NI606562 (Northern Ireland)

ACCOUNTANTS:

Tyrone Accountancy Services

8-10 Church Street

Omagh

Co. Tyrone

BT78 1DG

FIXED ASSETS

Tangible assets

4

39,655

33,001

CURRENT ASSETS

Debtors

5

137,027

150,535

Cash at bank

12,731

16,540

149,758

167,075

CREDITORS

Amounts falling due within one year

6

49,447

82,526

NET CURRENT ASSETS

100,311

84,549

TOTAL ASSETS LESS CURRENT
LIABILITIES

139,966

117,550

PROVISIONS FOR LIABILITIES

5,357

6,231

NET ASSETS

134,609

111,319

CAPITAL AND RESERVES

Called up share capital

36

Retained earnings

134,573

111,283

134,609

111,319

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

E Martin - Director

A Martin - Director

1.	STATUTORY INFORMATION

MPG Shinny Rd Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

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 generation of electricity and trading of Renewable Obligation Certificates (ROC's). Accrued income is recognised in reference to the date of electricity generation.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% reducing balance

Assets under construction - not depreciated until operational

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Assets

Plant and

under

machinery

construction

Totals

£

COST

At 1 January 2025

143,622

-

143,622

Additions

-

11,610

At 31 December 2025

143,622

11,610

155,232

DEPRECIATION

At 1 January 2025

110,621

-

110,621

Charge for year

4,956

-

4,956

At 31 December 2025

115,577

-

115,577

NET BOOK VALUE

At 31 December 2025

28,045

11,610

39,655

At 31 December 2024

33,001

-

33,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

5,827

3,731

Amounts owed by group undertakings

107,505

Amounts owed by participating interests

2,969

Other debtors

20,726

36,330

137,027

150,535

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

14,467

9,060

Taxation and social security

8,639

1,093

Other creditors

26,341

72,373

49,447

82,526

7.	CONTROLLING PARTY

MPG Wind Ltd and WTS - O&M Ltd acquired the shareholding of the company on 21 December 2022. The company regards MPG Wind Ltd as its parent company, which owns 90% of the share capital.

At the balance sheet date the company was owed £107,505 by MPG Wind Ltd and £2,969 by WTS - O&M Ltd. These have been reflected in debtors in the balance sheet.