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REGISTERED NUMBER: 06859246 (England and Wales)















Unaudited Financial Statements

for the Period 1st April 2022 to 31st May 2023

for

Morgan Plumbing & Building Maintenance
Limited

Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)






Contents of the Financial Statements
for the Period 1st April 2022 to 31st May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Morgan Plumbing & Building Maintenance
Limited

Company Information
for the Period 1st April 2022 to 31st May 2023







DIRECTOR: M D Morgan





REGISTERED OFFICE: 28 Westhill
Codnor
Ripley
Derbyshire
DE5 9RW





REGISTERED NUMBER: 06859246 (England and Wales)

Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)

Balance Sheet
31st May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 541
- 541

CURRENT ASSETS
Debtors 6 4,745 6,913
Cash at bank 14,847 11,777
19,592 18,690
CREDITORS
Amounts falling due within one year 7 14,778 5,150
NET CURRENT ASSETS 4,814 13,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,814

14,081

PROVISIONS FOR LIABILITIES 8 - 103
NET ASSETS 4,814 13,978

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 4,714 13,878
SHAREHOLDERS' FUNDS 4,814 13,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)

Balance Sheet - continued
31st May 2023


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 director and authorised for issue on 4th September 2023 and were signed by:





M D Morgan - Director


Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)

Notes to the Financial Statements
for the Period 1st April 2022 to 31st May 2023

1. STATUTORY INFORMATION

Morgan Plumbing & Building Maintenance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the period 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.


Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)

Notes to the Financial Statements - continued
for the Period 1st April 2022 to 31st May 2023

2. ACCOUNTING POLICIES - continued
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 period 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 period was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st May 2023 20,000
AMORTISATION
At 1st April 2022
and 31st May 2023 20,000
NET BOOK VALUE
At 31st May 2023 -
At 31st March 2022 -

Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)

Notes to the Financial Statements - continued
for the Period 1st April 2022 to 31st May 2023

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st April 2022 637 3,990 457 5,084
Disposals (637 ) (3,990 ) - (4,627 )
At 31st May 2023 - - 457 457
DEPRECIATION
At 1st April 2022 548 3,538 457 4,543
Eliminated on disposal (548 ) (3,538 ) - (4,086 )
At 31st May 2023 - - 457 457
NET BOOK VALUE
At 31st May 2023 - - - -
At 31st March 2022 89 452 - 541

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,080 5,403
Other debtors 2,665 1,510
4,745 6,913

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 299 180
Other creditors 14,479 4,970
14,778 5,150

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax - 103

Morgan Plumbing & Building Maintenance
Limited (Registered number: 06859246)

Notes to the Financial Statements - continued
for the Period 1st April 2022 to 31st May 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st April 2022 103
Provided during period (103 )
Balance at 31st May 2023 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1.00 100 100