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M D STROUD LIMITED

Registered Number
11552980
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

M D STROUD LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

STROUD, Marc David

Registered Address

1 Yew Road
Southampton
SO18 6AW

Registered Number

11552980 (England and Wales)
M D STROUD LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5426596
426596
Current assets
Stocks15,000-
Debtors2,43411,123
Cash at bank and on hand6,6298,500
24,06319,623
Creditors amounts falling due within one year8(23,370)(19,170)
Net current assets (liabilities)693453
Total assets less current liabilities1,1191,049
Net assets1,1191,049
Capital and reserves
Called up share capital1,0001,000
Profit and loss account11949
Shareholders' funds1,1191,049
The financial statements were approved and authorised for issue by the Director on 9 November 2023, and are signed on its behalf by:
STROUD, Marc David
Director
Registered Company No. 11552980
M D STROUD LIMITED
Notes to the Financial Statements
for the year ended 30 September 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
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
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.
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:

Straight line (years)
Office Equipment4
Stocks policy
Stocks 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. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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 year11
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 October 221,014
At 30 September 231,014
Depreciation and impairment
At 01 October 22417
Charge for year171
At 30 September 23588
Net book value
At 30 September 23426
At 30 September 22596
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
STROUD, Marc David11,122119,148127,8362,434
11,122119,148127,8362,434
7.Debtors within one year

2023

2022

££
Amounts owed by associates and joint ventures / participating interests2,43411,123
Total2,43411,123
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 payables-112
Taxation and social security22,05517,829
Accrued liabilities and deferred income1,3151,229
Total23,37019,170
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.