2022-02-012023-01-312023-01-31false09966775S MACSWAN BUILDING & DESIGN 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S MACSWAN BUILDING & DESIGN LTD

Registered Number
09966775
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

S MACSWAN BUILDING & DESIGN LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

MACSWAN, Carly Louise
MACSWAN, Scott

Registered Address

35-37 St. Leonards Road
Northampton
NN4 8DL

Registered Number

09966775 (England and Wales)
S MACSWAN BUILDING & DESIGN LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets520,78134,487
20,78134,487
Current assets
Stocks649,30776,358
Debtors713,0738,300
Cash at bank and on hand36,66837,697
99,048122,355
Creditors amounts falling due within one year8(63,148)(55,494)
Net current assets (liabilities)35,90066,861
Total assets less current liabilities56,681101,348
Creditors amounts falling due after one year9(46,422)(50,000)
Net assets10,25951,348
Capital and reserves
Called up share capital100100
Profit and loss account10,15951,248
Shareholders' funds10,25951,348
The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2023, and are signed on its behalf by:
MACSWAN, Carly Louise
Director
Registered Company No. 09966775
S MACSWAN BUILDING & DESIGN LTD
Notes to the Financial Statements
for the year ended 31 January 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.Accounting policies
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 (%)Straight line (years)
Fixtures and fittings15-
Vehicles-5
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year33
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 February 2227,11662,18116,100105,397
At 31 January 2327,11662,18116,100105,397
Depreciation and impairment
At 01 February 2227,11637,5816,21370,910
Charge for year-12,2231,48313,706
At 31 January 2327,11649,8047,69684,616
Net book value
At 31 January 23-12,3778,40420,781
At 31 January 22-24,6009,88734,487
6.Stocks

2023

2022

££
Work in progress36,66750,358
Finished goods12,64026,000
Total49,30776,358
7.Debtors

2023

2022

££
Trade debtors / trade receivables9,0257,500
Other debtors641-
Prepayments and accrued income3,407800
Total13,0738,300
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 payables34,09246,705
Taxation and social security26,6766,846
Other creditors979618
Accrued liabilities and deferred income1,4011,325
Total63,14855,494
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts46,42250,000
Total46,42250,000