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REGISTERED NUMBER: 06098404 (England and Wales)

























Unaudited Financial Statements for the Year Ended 31 May 2023

for

J & D McQuaid Ceramic Tiling Limited

J & D McQuaid Ceramic Tiling Limited (Registered number: 06098404)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J & D McQuaid Ceramic Tiling Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: D P McQuaid





SECRETARY: D P McQuaid





REGISTERED OFFICE: The Mews
Hounds Road
Chipping Sodbury
Bristol
BS37 6EE





BUSINESS ADDRESS: 107 Conygre Grove
Filton
BRISTOL
BS34 7DW





REGISTERED NUMBER: 06098404 (England and Wales)





ACCOUNTANTS: Dolman's Chartered Accountants
The Mews
Hounds Road
Chipping Sodbury
Bristol
BS37 6EE

J & D McQuaid Ceramic Tiling Limited (Registered number: 06098404)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 55,753 75,540
55,753 75,540

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 6 133,988 166,244
Cash at bank 363,292 335,876
501,280 506,120
CREDITORS
Amounts falling due within one year 7 68,087 59,265
NET CURRENT ASSETS 433,193 446,855
TOTAL ASSETS LESS CURRENT
LIABILITIES

488,946

522,395

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 488,846 522,295
SHAREHOLDERS' FUNDS 488,946 522,395

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

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 1 November 2023 and were signed by:



D P McQuaid - Director


J & D McQuaid Ceramic Tiling Limited (Registered number: 06098404)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

J & D McQuaid Ceramic Tiling 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.

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.

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.
Improvements to property - 20% on cost
Equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

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

J & D McQuaid Ceramic Tiling Limited (Registered number: 06098404)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property Equipment fittings
£    £    £   
COST
At 1 June 2022
and 31 May 2023 6,408 1,437 6,481
DEPRECIATION
At 1 June 2022 4,886 933 5,871
Charge for year 1,282 126 153
At 31 May 2023 6,168 1,059 6,024
NET BOOK VALUE
At 31 May 2023 240 378 457
At 31 May 2022 1,522 504 610

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2022
and 31 May 2023 94,393 8,634 117,353
DEPRECIATION
At 1 June 2022 23,598 6,525 41,813
Charge for year 17,699 527 19,787
At 31 May 2023 41,297 7,052 61,600
NET BOOK VALUE
At 31 May 2023 53,096 1,582 55,753
At 31 May 2022 70,795 2,109 75,540

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 128,771 153,743
Other debtors 5,217 12,501
133,988 166,244

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 18,226 13,857
Taxation and social security 18,419 16,505
Other creditors 31,442 28,903
68,087 59,265

J & D McQuaid Ceramic Tiling Limited (Registered number: 06098404)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
D P McQuaid
Balance outstanding at start of year (26,504 ) (9,446 )
Amounts repaid (2,337 ) (17,058 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (28,841 ) (26,504 )