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dpl-frs:Item12 2021-09-30 04122796 dpl-frs:Item12 2022-09-30 04122796 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 04122796 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 04122796 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04122796 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04122796 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04122796 1 2021-10-01 2022-09-30 04122796 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04122796
M J Ronan Electrical Limited
Unaudited Financial Statements
For the Period 1 October 2022 to 31 December 2023
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04122796
31 December 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,928 209,676
6,928 209,676
CURRENT ASSETS
Stocks 5 5,760 3,650
Debtors 6 99,422 41,132
Cash at bank and in hand 300,533 96,304
405,715 141,086
Creditors: Amounts Falling Due Within One Year 7 (59,090 ) (79,046 )
NET CURRENT ASSETS (LIABILITIES) 346,625 62,040
TOTAL ASSETS LESS CURRENT LIABILITIES 353,553 271,716
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (1,732 ) (1,914 )
NET ASSETS 351,821 269,802
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 351,819 269,800
SHAREHOLDERS' FUNDS 351,821 269,802
Page 1
Page 2
For the period ending 31 December 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 Michael Ronan
Director
4th March 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
M J Ronan Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04122796 . The registered office is Hardy House, Northbridge Road , Berkhamsted , Herts, HP4 1EF.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 2% on cost excluding land
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 year 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
2.6. Pensions
The company contributes to a work place pension scheme (NEST) in line with its obligations under auto enrolment. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the period was:
31 December 2023 30 September 2022
Director 1 1
Employees 2 2
3 3
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 200,000 24,095 13,049 6,034 243,178
Disposals (200,000 ) - - - (200,000 )
As at 31 December 2023 - 24,095 13,049 6,034 43,178
Depreciation
As at 1 October 2022 400 14,724 12,915 5,463 33,502
Provided during the period - 2,928 42 178 3,148
Disposals (400 ) - - - (400 )
As at 31 December 2023 - 17,652 12,957 5,641 36,250
Net Book Value
As at 31 December 2023 - 6,443 92 393 6,928
As at 1 October 2022 199,600 9,371 134 571 209,676
5. Stocks
31 December 2023 30 September 2022
£ £
Stock 5,760 3,650
5,760 3,650
6. Debtors
31 December 2023 30 September 2022
£ £
Due within one year
Trade debtors 98,315 40,164
Prepayments and accrued income 1,107 968
99,422 41,132
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7. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 September 2022
£ £
Trade creditors - 18
Corporation tax 36,954 18,894
Other taxes and social security 14,071 11,399
Other creditors 1,800 24,728
Accruals 6,100 -
Directors' loan accounts 165 24,007
59,090 79,046
8. Deferred Taxation
The provision for deferred tax is made up as follows:
31 December 2023 30 September 2022
£ £
Other timing differences 1,732 1,914
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2022 1,914 1,914
Reversals (182 ) (182)
Balance at 31 December 2023 1,732 1,732
10. Share Capital
31 December 2023 30 September 2022
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 0.01 each 2 2
On 28 December 2023 a written special resolution was passed that the 2 issued Ordinary Shares of £1.00 be sub divided into 200 issued shares of £0.01 each. 
11. Related Party Transactions
During the accounting period, total dividends of £22,000 (2022-£2,000) were paid to the director.
M J Ronan controls the company by virtue of his beneficial interest in 50% of the company's issued share capital.
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