IRIS Accounts Production v23.3.1.45 04535981 director 1.9.22 31.8.23 31.8.23 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045359812022-08-31045359812023-08-31045359812022-09-012023-08-31045359812021-08-31045359812021-09-012022-08-31045359812022-08-3104535981ns10:Originalns15:EnglandWales2022-09-012023-08-3104535981ns14:PoundSterlingns10:Original2022-09-012023-08-3104535981ns10:Originalns10:Director12022-09-012023-08-3104535981ns10:Original2022-09-012023-08-3104535981ns10:Original2023-08-3104535981ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3104535981ns10:Originalns10:SmallEntities2022-09-012023-08-3104535981ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3104535981ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3104535981ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3104535981ns10:Originalns10:FullAccounts2022-09-012023-08-3104535981ns10:Originalns10:OrdinaryShareClass12022-09-012023-08-3104535981ns10:Originalns10:OrdinaryShareClass22022-09-012023-08-3104535981ns10:OrdinaryShareClass3ns10:Original2022-09-012023-08-3104535981ns10:CompanySecretary1ns10:Original2022-09-012023-08-3104535981ns10:Originalns10:RegisteredOffice2022-09-012023-08-3104535981ns10:Original2022-08-3104535981ns10:Originalns5:CurrentFinancialInstruments2023-08-3104535981ns10:Originalns5:CurrentFinancialInstruments2022-08-3104535981ns10:Originalns5:Non-currentFinancialInstruments2023-08-3104535981ns10:Originalns5:Non-currentFinancialInstruments2022-08-3104535981ns5:ShareCapitalns10:Original2023-08-3104535981ns5:ShareCapitalns10:Original2022-08-3104535981ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3104535981ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3104535981ns10:Original2021-09-012022-08-3104535981ns10:Originalns5:LandBuildings2022-08-3104535981ns10:Originalns5:PlantMachinery2022-08-3104535981ns10:Original2022-08-3104535981ns10:Originalns5:LandBuildings2022-09-012023-08-3104535981ns10:Originalns5:PlantMachinery2022-09-012023-08-3104535981ns10:Originalns5:LandBuildings2023-08-3104535981ns10:Originalns5:PlantMachinery2023-08-3104535981ns10:Originalns5:LandBuildings2022-08-3104535981ns10:Originalns5:PlantMachinery2022-08-3104535981ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3104535981ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3104535981ns10:Originalns10:OrdinaryShareClass12023-08-3104535981ns10:Originalns10:OrdinaryShareClass22023-08-3104535981ns10:OrdinaryShareClass3ns10:Original2023-08-31
REGISTERED NUMBER: 04535981 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

MORTIMER SITE SERVICES LIMITED

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MORTIMER SITE SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: H Mortimer





SECRETARY: S L Mortimer





REGISTERED OFFICE: Unit 13 Walk Mills
The Walk
Keighley
West Yorkshire
BD21 5AR





REGISTERED NUMBER: 04535981 (England and Wales)





ACCOUNTANTS: Brosnans
Chartered Accountants
Suite 1, Aireside House
Royd Ings Avenue
Keighley
West Yorkshire
BD21 4BZ

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 135,500 96,207

CURRENT ASSETS
Stocks 1,800 1,750
Debtors 5 222,892 177,098
Cash at bank 143,711 164,415
368,403 343,263
CREDITORS
Amounts falling due within one year 6 (137,234 ) (114,611 )
NET CURRENT ASSETS 231,169 228,652
TOTAL ASSETS LESS CURRENT
LIABILITIES

366,669

324,859

CREDITORS
Amounts falling due after more than
one year

7

(29,021

)

(43,704

)

PROVISIONS FOR LIABILITIES (33,875 ) (18,279 )
NET ASSETS 303,773 262,876

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 302,773 261,876
SHAREHOLDERS' FUNDS 303,773 262,876

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

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

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

BALANCE SHEET - continued
31 AUGUST 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 6 February 2024 and were signed by:





H Mortimer - Director


MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Mortimer Site Services 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 (£).


The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 recognised at the fair value of the consideration received or receivable for steel erecting and welding services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.

TANGIBLE FIXED ASSETS
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold33.33% Straight line
Plant and machinery25% Straight line
Fixtures, fittings & equipment25% Straight line
Motor vehicles25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. ACCOUNTING POLICIES - continued

STOCKS
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

TAXATION
The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DEFERRED TAX
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

LEASES
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

RETIREMENT BENEFITS
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

GOING CONCERN
The financial statements have been prepared on a going concern basis.

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of at least 12 months from the date of approval of these financial statements.

EMPLOYEE BENEFITS
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. ACCOUNTING POLICIES - continued

IMPAIRMENT OF FIXED ASSETS
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 September 2022 8,194 318,097 326,291
Additions - 91,410 91,410
Disposals - (17,495 ) (17,495 )
At 31 August 2023 8,194 392,012 400,206
DEPRECIATION
At 1 September 2022 8,194 221,890 230,084
Charge for year - 49,003 49,003
Eliminated on disposal - (14,381 ) (14,381 )
At 31 August 2023 8,194 256,512 264,706
NET BOOK VALUE
At 31 August 2023 - 135,500 135,500
At 31 August 2022 - 96,207 96,207

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 219,425 159,542
Other debtors 3,467 17,556
222,892 177,098

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Hire purchase contracts 3,446 3,249
Trade creditors 32,476 41,109
Taxation and social security 53,418 24,394
Other creditors 47,894 45,859
137,234 114,611

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Hire purchase contracts 1,497 4,942
Other creditors 27,524 38,762
29,021 43,704

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
800 Ordinary 1 800 800
100 Ordinary A 1 100 100
100 Ordinary B 1 100 100
1,000 1,000

9. RELATED PARTY DISCLOSURES

Dividends totalling £30,000 (2022 - £30,000) were paid in the year in respect of shares held by the company's director.

MORTIMER SITE SERVICES LIMITED (REGISTERED NUMBER: 04535981)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

10. OPERATING LEASE COMMITMENTS

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023 2022
£    £   

17,064 4,294