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REGISTERED NUMBER: 05965326 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 September 2023

for

M.D. Joinery (UPVC) Limited

M.D. Joinery (UPVC) Limited (Registered number: 05965326)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


M.D. Joinery (UPVC) Limited

Company Information
for the year ended 30 September 2023







DIRECTORS: M J Durkin
L Durkin





SECRETARY: M R Durkin





REGISTERED OFFICE: 3 Slaidburn Crescent
Southport
Merseyside
PR9 9YF





REGISTERED NUMBER: 05965326 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Adelphi Chambers
30 Hoghton Street
Southport
Merseyside
PR9 0NZ

M.D. Joinery (UPVC) Limited (Registered number: 05965326)

Balance Sheet
30 September 2023

2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 42,127 52,659
42,127 52,659

CURRENT ASSETS
Stocks 50,619 36,300
Debtors 6 44,679 71,713
Cash at bank 150,933 73,737
246,231 181,750
CREDITORS
Amounts falling due within one year 7 (152,085 ) (124,824 )
NET CURRENT ASSETS 94,146 56,926
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,273

109,585

CREDITORS
Amounts falling due after more than one year 8 (16,917 ) (23,879 )
NET ASSETS 119,356 85,706

CAPITAL AND RESERVES
Called up share capital 9 101 101
Retained earnings 119,255 85,605
SHAREHOLDERS' FUNDS 119,356 85,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by:




M J Durkin - Director


M.D. Joinery (UPVC) Limited (Registered number: 05965326)

Notes to the Financial Statements
for the year ended 30 September 2023

1. STATUTORY INFORMATION

M.D. Joinery (UPVC) 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 (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised over what is considered to be its estimated useful life.

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.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2022 - 4 ) .

M.D. Joinery (UPVC) Limited (Registered number: 05965326)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 October 2022
and 30 September 2023 121,467
AMORTISATION
At 1 October 2022
and 30 September 2023 121,467
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1 October 2022
and 30 September 2023 86,508 2,040 25,282 2,603 116,433
DEPRECIATION
At 1 October 2022 40,722 1,879 21,040 133 63,774
Charge for year 9,157 32 849 494 10,532
At 30 September 2023 49,879 1,911 21,889 627 74,306
NET BOOK VALUE
At 30 September 2023 36,629 129 3,393 1,976 42,127
At 30 September 2022 45,786 161 4,242 2,470 52,659

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 20,459 32,919
Other debtors 24,220 38,794
44,679 71,713

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 32,023 42,248
Taxation and social security 34,689 16,794
Other creditors 85,373 65,782
152,085 124,824

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Other creditors 16,917 23,879

M.D. Joinery (UPVC) Limited (Registered number: 05965326)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary 1 100 100
1 Ordinary B 1 1 1
101 101