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Registration number: 07496419

moses cameron williams ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 December 2023

 

moses cameron williams ltd

Contents

Company Information

1

Directors' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 9

 

moses cameron williams ltd

Company Information

Directors

M N Cameron

C J Moses

P G Williams

Registered office

Cart House 2
Copley Hill Business Park
Cambridge Road
Babraham
Cambridge
CB22 3GN

Accountants

Tim Phillips & Co. Accountants
Accountants
Cart House 2
Copley Hill Business Park
Cambridge Road
Babraham
Cambridge
CB22 3GN

 

moses cameron williams ltd

Directors' Report for the Year Ended 31 December 2023

The directors present their report and the financial statements for the year ended 31 December 2023.

Directors of the company

The directors who held office during the year were as follows:

M N Cameron

C J Moses

P G Williams

Principal activity

The principal activity of the company is architecture

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 8 April 2024 and signed on its behalf by:
 

.........................................
M N Cameron
Director

 

moses cameron williams ltd

(Registration number: 07496419)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

-

1,150

Current assets

 

Debtors

6

305,673

235,778

Cash at bank and in hand

 

132,628

247,515

 

438,301

483,293

Creditors: Amounts falling due within one year

7

(153,705)

(116,622)

Net current assets

 

284,596

366,671

Total assets less current liabilities

 

284,596

367,821

Creditors: Amounts falling due after more than one year

7

(159,095)

(134,746)

Net assets

 

125,501

233,075

Capital and reserves

 

Called up share capital

300

300

Retained earnings

125,201

232,775

Shareholders' funds

 

125,501

233,075

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed not to include the profit and loss account in these statements.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 April 2024 and signed on its behalf by:
 

 

moses cameron williams ltd

(Registration number: 07496419)
Balance Sheet as at 31 December 2023

.........................................
M N Cameron
Director

 

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cart House 2
Copley Hill Business Park
Cambridge Road
Babraham
Cambridge
CB22 3GN

The principal place of business is:
The Oast House
Malting Lane
Cambridge
CB3 9HF

These financial statements were authorised for issue by the Board on 8 April 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Long-term contracts are reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.The attributable profit recognised in the accounts reflects the proportion of the work carried out at the accounting date and takes into account any known inequalities of profitability in the various stages of each contract.

 

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33.33% straightline

Furniture and fittings

25% straightline

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2022 - 21).

 

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

4

Profit before tax

Arrived at after charging/(crediting)

2023
£

2022
£

Depreciation expense

1,150

1,151

 

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

5

Tangible assets

Fixtures and fittings
£

Office equipment
£

Total
£

Cost or valuation

At 1 January 2023

4,422

40,957

45,379

At 31 December 2023

4,422

40,957

45,379

Depreciation

At 1 January 2023

4,422

39,807

44,229

Charge for the year

-

1,150

1,150

At 31 December 2023

4,422

40,957

45,379

Carrying amount

At 31 December 2023

-

-

-

At 31 December 2022

-

1,150

1,150

6

Debtors

Current

2023
£

2022
£

Trade debtors

305,673

235,778

 

305,673

235,778

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

26,647

1,532

Taxation and social security

120,285

110,540

Accruals and deferred income

2,135

890

Other creditors

4,638

3,660

153,705

116,622

Creditors: amounts falling due after more than one year

2023
£

2022
£

Due after one year

Other non-current financial liabilities

159,095

134,746

 

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

8

Dividends

2023

2022

£

£

Final dividend of £Nil (2022 - £Nil) per ordinary share

-

-

Interim dividend of £660.00 (2022 - £660.00) per ordinary share

198,000

198,000

198,000

198,000

 

 

9

Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

2023
£

2022
£

Remuneration

24,468

24,789