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frs-countries:EnglandWales 2022-04-01 2023-03-31
Registered number: 08904644
McFaul & Day Ltd
Unaudited Financial Statements
For the Period 1 April 2023 to 17 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08904644
17 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,719 25,922
14,719 25,922
CURRENT ASSETS
Stocks 5 - 4,080
Debtors 6 - 260,274
Cash at bank and in hand 780,005 982,165
780,005 1,246,519
Creditors: Amounts Falling Due Within One Year 7 (20,511 ) (225,357 )
NET CURRENT ASSETS (LIABILITIES) 759,494 1,021,162
TOTAL ASSETS LESS CURRENT LIABILITIES 774,213 1,047,084
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,796 ) (4,925 )
NET ASSETS 771,417 1,042,159
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 771,415 1,042,157
SHAREHOLDERS' FUNDS 771,417 1,042,159
Page 1
Page 2
For the period ending 17 March 2024 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 John McFaul
Director
02/04/2024
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
McFaul & Day Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08904644 . The registered office is 86-90 Paul Street, London, EC2A 4NE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% SLM
Fixtures & Fittings 25% SLM
Computer Equipment 25% SLM
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2023: 10)
9 10
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 879 24,795 37,126 62,800
Disposals - (1,531 ) - (1,531 )
As at 17 March 2024 879 23,264 37,126 61,269
Depreciation
As at 1 April 2023 659 12,390 23,829 36,878
Provided during the period 195 5,006 5,670 10,871
Disposals - (1,199 ) - (1,199 )
As at 17 March 2024 854 16,197 29,499 46,550
Net Book Value
As at 17 March 2024 25 7,067 7,627 14,719
As at 1 April 2023 220 12,405 13,297 25,922
5. Stocks
17 March 2024 31 March 2023
£ £
Stock - 4,080
- 4,080
6. Debtors
17 March 2024 31 March 2023
£ £
Due within one year
Trade debtors - 178,790
Prepayments and accrued income - 63,984
Other debtors - 17,500
- 260,274
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
17 March 2024 31 March 2023
£ £
Trade creditors 4,952 65,899
Corporation tax (51,000 ) 92,699
Other taxes and social security - 21,419
VAT 1,405 14,750
Other creditors - 1,302
Accruals and deferred income 24,905 29,288
Directors' loan accounts 40,249 -
20,511 225,357
8. Share Capital
17 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5