Registration number: 03905669

MPH Building Systems Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

MPH Building Systems Limited

Balance Sheet

as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	164,829	145,098
Investment property	5	-	976,147
		164,829	1,121,245
Current assets
Stocks		282,872	312,296
Debtors	6	134,324	625,595
Cash at bank and in hand		283,134	596,487
		700,330	1,534,378
Creditors: Amounts falling due within one year	7	(387,185)	(909,883)
Net current assets		313,145	624,495
Total assets less current liabilities		477,974	1,745,740
Creditors: Amounts falling due after more than one year	7	(45,533)	(2,761)
Provisions for liabilities		(20,667)	(23,700)
Net assets		411,774	1,719,279
Capital and reserves
Allotted, called up and fully paid share capital		350	350
Capital redemption reserve		650	650
Profit and loss account		410,774	1,718,279
Shareholders' funds		411,774	1,719,279

Registration number: 03905669

MPH Building Systems Limited

Balance Sheet

as at 31 May 2026 (continued)

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:

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 3 November 2026
 

......................................... Mr J M Hunt Director

MPH Building Systems Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2026

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 03905669.

The address of its registered office is:
Hoyers Industrial Estate
517 Leeds Road
Huddersfield
West Yorkshire
HD2 1YJ

2	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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

MPH Building Systems Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2026 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and 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:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	15% per annum on a reducing balance basis and 33.3% per annum on a straight line basis
Motor vehicles	25% per annum on a straight line basis
Buildings for hire	not depreciated

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined by the director. Any surplus or deficit is transferred to the revaluation reserve.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

MPH Building Systems Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2026 (continued)

2	Accounting policies (continued)

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Hire purchase agreements are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are capitalised and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Defined contribution pension obligation

The company operates a defined contribution scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year was 9 (2025 - 8).

MPH Building Systems Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2026 (continued)

4	Tangible assets

	Fixtures, fittings and equipment  £	Motor vehicles  £	Buildings for hire  £	Total £
Cost
At 1 June 2025	162,479	163,432	2,000	327,911
Additions	1,836	109,700	-	111,536
Disposals	-	(76,440)	-	(76,440)
At 31 May 2026	164,315	196,692	2,000	363,007
Depreciation
At 1 June 2025	119,106	63,707	-	182,813
Charge for the year	7,189	42,213	-	49,402
Eliminated on disposal	-	(34,037)	-	(34,037)
At 31 May 2026	126,295	71,883	-	198,178
Net book value
At 31 May 2026	38,020	124,809	2,000	164,829
At 31 May 2025	43,373	99,725	2,000	145,098

5	Investment property

	2026 £
At 1 June 2025	976,147
Disposals	(976,147)
At 31 May 2026	-

The properties were acquired at open market value in June 2021. They are stated at cost and the director is of the opinion that this reflects their fair value.

MPH Building Systems Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Trade debtors	119,118	311,116
Amounts owed by connected company	-	300,000
Prepayments and accrued income	15,206	14,479
	134,324	625,595

7

Creditors

	2026 £	2025 £
Due within one year
HP and finance lease liabilities	13,142	7,714
Trade creditors	166,949	371,939
Director's loan account	555	227
Taxation and social security	26,149	234,219
Accruals and deferred income	117,413	183,312
Corporation tax	62,977	112,472
	387,185	909,883

	2026 £	2025 £
Due after one year
HP and finance lease liabilities	45,533	2,761