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3997547 1 2021-06-01 2022-05-31 3997547 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 3997547
M W Accounting Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2023
M W Accounting Ltd
Unit 5 Basepoint
Caxton Close
Andover
Hampshire
SP10 3FG
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 3997547
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 440 691
440 691
CURRENT ASSETS
Stocks 960 2,000
Debtors 7,935 3,589
Cash at bank and in hand 15,696 21,190
24,591 26,779
Creditors: Amounts Falling Due Within One Year (24,579 ) (26,980 )
NET CURRENT ASSETS (LIABILITIES) 12 (201 )
TOTAL ASSETS LESS CURRENT LIABILITIES 452 490
NET ASSETS 452 490
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 442 480
SHAREHOLDERS' FUNDS 452 490
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Wall
Director
14 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
M W Accounting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 3997547 . The registered office is Unit 5 Basepoint Business Centre, Caxton Close, Andover, Hampshire, SP10 3FG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 1/3rd Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 June 2022 7,963
Additions 566
As at 31 May 2023 8,529
Depreciation
As at 1 June 2022 7,272
Provided during the period 817
As at 31 May 2023 8,089
Net Book Value
As at 31 May 2023 440
As at 1 June 2022 691
5. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 509 -
509 -
509 -
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Mark Wall - 6,034 - - 6,034
The above loan is unsecured, interest free and repayable on demand. The loan was repaid by 31 October 2023.
8. Controlling Party
The company's controlling party is Mark Wall by virtue of his ownership of 70% of the issued share capital in the company.
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