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MUMS & SONS LIMITED

Registered Number
07976664
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

MUMS & SONS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

BOWEN, Daniel Thomas
TANNER, Scott Lee Michael

Registered Address

9 Bridge Street
Walton-On-Thames
KT12 1AE

Registered Number

07976664 (England and Wales)
MUMS & SONS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6108,921136,151
108,921136,151
Current assets
Debtors767,42161,946
Cash at bank and on hand208,968180,773
276,389242,719
Creditors amounts falling due within one year8(89,557)(90,791)
Net current assets (liabilities)186,832151,928
Total assets less current liabilities295,753288,079
Creditors amounts falling due after one year(22,437)(32,387)
Provisions for liabilities(19,318)(24,189)
Net assets253,998231,503
Capital and reserves
Called up share capital100100
Profit and loss account253,898231,403
Shareholders' funds253,998231,503
The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2023, and are signed on its behalf by:
TANNER, Scott Lee Michael
Director
Registered Company No. 07976664
MUMS & SONS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity during the year continued to be specialist passenger transport.
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings20
Plant and machinery20
Vehicles20
Revenue recognition policy
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.
Deferred tax policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year2424
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 22464,995
At 31 March 23464,995
Depreciation and impairment
At 01 April 22328,844
Charge for year27,230
At 31 March 23356,074
Net book value
At 31 March 23108,921
At 31 March 22136,151
7.Debtors

2023

2022

££
Trade debtors / trade receivables67,42161,946
Total67,42161,946
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,1451,844
Bank borrowings and overdrafts9,9529,707
Taxation and social security50,17838,424
Other creditors27,28240,816
Total89,55790,791
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.