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Registered number: 08381663
M and C Bespoke Joinery Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08381663
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,134 14,892
12,134 14,892
CURRENT ASSETS
Stocks 5 13,470 17,722
Debtors 6 66,793 32,536
Cash at bank and in hand 108,975 60,074
189,238 110,332
Creditors: Amounts Falling Due Within One Year 7 (61,720 ) (44,826 )
NET CURRENT ASSETS (LIABILITIES) 127,518 65,506
TOTAL ASSETS LESS CURRENT LIABILITIES 139,652 80,398
Creditors: Amounts Falling Due After More Than One Year 8 (27,133 ) (36,970 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,379 ) (2,903 )
NET ASSETS 110,140 40,525
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 110,138 40,523
SHAREHOLDERS' FUNDS 110,140 40,525
Page 1
Page 2
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark O'Hair
Director
Mr Christopher O'Hair
Director
29th September 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M and C Bespoke Joinery Limited Registered number 08381663 is a limited by shares company incorporated in England & Wales. The Registered Office is Dorn Kop Brock Hill, Runwell, Wickford, Essex, SS11 7PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance Basis
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2022 33,240
Additions 275
As at 31 January 2023 33,515
Depreciation
As at 1 February 2022 18,348
Provided during the period 3,033
As at 31 January 2023 21,381
Net Book Value
As at 31 January 2023 12,134
As at 1 February 2022 14,892
5. Stocks
2023 2022
£ £
Stock 13,470 17,722
13,470 17,722
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 23,147 -
Prepayments and accrued income 1,838 1,520
CIS Rebate Debtor 35,344 22,447
VAT debtor 6,464 8,569
66,793 32,536
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases - 3,008
Trade creditors 20,557 20,318
Bank loans and overdrafts 8,800 8,800
Corporation tax 28,582 11,563
Directors' loan accounts 3,781 1,137
61,720 44,826
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 1,770
Bank loans 27,133 35,200
27,133 36,970
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 3,008
Later than one year and not later than five years - 1,770
- 4,778
- 4,778
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10. Share Capital
2023 2022
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 50,000 55,000
50,000 55,000
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Mark O'Hair and Mr Christopher O'Hair jointly by virtue of their ownership of 100% of the issued share capital in the company.
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