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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 05872550
McAllister Developments Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05872550
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,092 79,382
75,092 79,382
CURRENT ASSETS
Stocks 5 135,006 74,964
Debtors 6 1,115,178 1,115,827
Investments 7 - 1
Cash at bank and in hand 642,541 719,022
1,892,725 1,909,814
Creditors: Amounts Falling Due Within One Year 8 (746,409 ) (625,743 )
NET CURRENT ASSETS (LIABILITIES) 1,146,316 1,284,071
TOTAL ASSETS LESS CURRENT LIABILITIES 1,221,408 1,363,453
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,021 ) (6,216 )
NET ASSETS 1,217,387 1,357,237
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account 1,217,367 1,357,217
SHAREHOLDERS' FUNDS 1,217,387 1,357,237
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard McAllister
Director
07/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
McAllister Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05872550 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold NIL
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
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 year 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 46,667 82,572 2,315 2,990 134,544
Additions - - - 727 727
As at 31 July 2023 46,667 82,572 2,315 3,717 135,271
Depreciation
As at 1 August 2022 - 52,569 2,003 590 55,162
Provided during the period - 4,500 47 470 5,017
As at 31 July 2023 - 57,069 2,050 1,060 60,179
Net Book Value
As at 31 July 2023 46,667 25,503 265 2,657 75,092
As at 1 August 2022 46,667 30,003 312 2,400 79,382
5. Stocks
2023 2022
£ £
Work in progress 135,006 74,964
135,006 74,964
6. Debtors
2023 2022
£ £
Due within one year
VAT 1,229 1,878
Amounts owed by joint-ventures 1,113,949 1,113,949
1,115,178 1,115,827
Page 4
Page 5
7. Current Asset Investments
2023 2022
£ £
Other investments, held for sale - 1
- 1
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2 3
Corporation tax (248 ) 30,058
Other taxes and social security 248 -
Other creditors 1,712 1,164
Directors' loan accounts 737,695 591,518
Amounts owed to joint ventures 7,000 3,000
746,409 625,743
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
10. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors totalling £737,695 (2022 - £591.518), no interest is to be charged.
Page 5