MP Controls Limited

MP Controls Limited Accountants' Report For the year ended 28 February 2026
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of MP Controls Limited for the year ended 28 February 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of MP Controls Limited, as a body, in accordance with the terms of our engagement letter dated 01 July 2013. Our work has been undertaken solely to prepare for your approval the accounts of MP Controls Limited and state those matters that we have agreed to state to the Board of MP Controls Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MP Controls Limited and its members as a body for our work or for this report. It is your duty to ensure that MP Controls Limited 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 MP Controls Limited. You consider that MP Controls Limited 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 MP Controls Limited. 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. Mr Simon Waters FCCA SJW ACCOUNTANTS Casterton Suite, Clawthorpe Hall Business Centre Burton in Kendal Carnforth Lancashire LA6 1NU 12 April 2026 1

MP Controls Limited
Accountants' Report
For the year ended 28 February 2026

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of MP Controls Limited for the year ended 28 February 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of MP Controls Limited, as a body, in accordance with the terms of our engagement letter dated 01 July 2013. Our work has been undertaken solely to prepare for your approval the accounts of MP Controls Limited and state those matters that we have agreed to state to the Board of MP Controls Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MP Controls Limited and its members as a body for our work or for this report.

It is your duty to ensure that MP Controls Limited 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 MP Controls Limited. You consider that MP Controls Limited 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 MP Controls Limited. 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.

Mr Simon Waters FCCA
SJW ACCOUNTANTS
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
12 April 2026

MP Controls Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	1,661	2,492
		1,661	2,492
Current assets
Stocks		3,150	1,927
Debtors: amounts falling due within one year		7,242	10,598
Cash at bank and in hand		26,269	21,866
		36,661	34,391
Creditors: amount falling due within one year		(7,036)	(7,162)
Net current assets		29,625	27,229

Total assets less current liabilities		31,286	29,721
Provisions for liabilities		(415)	(623)
Net assets		30,871	29,098

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		30,771	28,998
Shareholders' funds		30,871	29,098

For the year ended 28 February 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 April 2026 and were signed by:

-------------------------------
Martin Peers
Director

MP Controls Limited
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

MP Controls Limited is a private company, limited by shares, registered in England and Wales, registration number 06011386, registration address Peel Oak, New Barnes Road, Arnside, Carnforth, Lancs, LA5 0BB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

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.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.

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:

Fixtures and Fittings	8 Years Straight Line
Computer Equipment	3 Years Straight Line

Inventory

Inventories 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/directors Average number of employees during the year was 1 (2025 : 1).

Intangible fixed assets

Cost	Software License	Total
	£	£
At 01 March 2025	1,654	1,654
Additions	-	-
Disposals	-	-
At 28 February 2026	1,654	1,654
Amortisation
At 01 March 2025	1,654	1,654
Charge for year	-	-
On disposals	-	-
At 28 February 2026	1,654	1,654
Net book values
At 28 February 2026	-	-
At 28 February 2025	-	-

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 March 2025	929	8,719	9,648
Additions	-	-	-
Disposals	-	-	-
At 28 February 2026	929	8,719	9,648
Depreciation
At 01 March 2025	929	6,227	7,156
Charge for year	-	831	831
On disposals	-	-	-
At 28 February 2026	929	7,058	7,987
Net book values
Closing balance as at 28 February 2026	-	1,661	1,661
Opening balance as at 01 March 2025	-	2,492	2,492

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

6.	Controlling Parties The company's ultimate controlling party is Mr M Peers by virtue of their interest in the share capital of the company.


Registered Number: 06011386
England and Wales
MP CONTROLS LIMITED

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026