1 December 2022 false No description of principal activity Taxfiler 2024.1 true 01971174business:PrivateLimitedCompanyLtd2022-12-012023-11-30 019711742022-11-30 019711742022-12-012023-11-30 01971174business:AuditExemptWithAccountantsReport2022-12-012023-11-30 01971174business:FilletedAccounts2022-12-012023-11-30 019711742023-11-30 019711742022-11-30 01971174core:WithinOneYear2023-11-30 01971174core:WithinOneYear2022-11-30 01971174core:AfterOneYear2023-11-30 01971174core:AfterOneYear2022-11-30 01971174core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 01971174core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 01971174core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 01971174core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 01971174core:PreviouslyStatedAmount2023-11-30 01971174core:PreviouslyStatedAmount2022-11-30 01971174business:SmallEntities2022-12-012023-11-30 01971174business:Director12022-12-012023-11-30 01971174countries:EnglandWales2022-12-012023-11-30 01971174business:RegisteredOffice2022-12-012023-11-30 01971174core:PlantMachinery2022-12-012023-11-30 01971174core:MotorVehicles2022-12-012023-11-30 01971174core:FurnitureFittings2022-12-012023-11-30 01971174core:PlantMachinery2022-11-30 01971174core:MotorVehicles2022-11-30 01971174core:FurnitureFittings2022-11-30 01971174core:PlantMachinery2023-11-30 01971174core:MotorVehicles2023-11-30 01971174core:FurnitureFittings2023-11-30 01971174core:AcceleratedTaxDepreciationDeferredTax2023-11-30 01971174core:AcceleratedTaxDepreciationDeferredTax2022-11-30 019711742021-11-30 019711742021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 01971174 (England and Wales)
A.M.K. Maintenance Leeds Limited Unaudited accounts for the year ended 30 November 2023
A.M.K. Maintenance Leeds Limited Unaudited accounts Contents
Page
- 2 -
A.M.K. Maintenance Leeds Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
187,077 
164,027 
Current assets
Debtors
459,147 
441,900 
Cash at bank and in hand
122,110 
88,032 
581,257 
529,932 
Creditors: amounts falling due within one year
(403,711)
(389,303)
Net current assets
177,546 
140,629 
Total assets less current liabilities
364,623 
304,656 
Creditors: amounts falling due after more than one year
(97,110)
(168,469)
Provisions for liabilities
Deferred tax
(32,664)
(27,652)
Net assets
234,849 
108,535 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
234,749 
108,435 
Shareholders' funds
234,849 
108,535 
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2024 and were signed on its behalf by
Mr N W Appleton Director Company Registration No. 01971174
- 3 -
A.M.K. Maintenance Leeds Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
A.M.K. Maintenance Leeds Limited is a private company, limited by shares, registered in England and Wales, registration number 01971174. The registered office is Seaton House , 3 Aberford Road, Garforth, Leeds, LS25 1PZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
25%
Fixtures & fittings
20%
Stock and Work in progress
Stock and Work in progress have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 4 -
A.M.K. Maintenance Leeds Limited Notes to the Accounts for the year ended 30 November 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The directors recognise and have considered the impact of Covid-19 on the business and have concluded that the company remains a going concern.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
26,514 
286,550 
97,151 
410,215 
Additions
3,254 
106,941 
2,399 
112,594 
Disposals
- 
(39,990)
- 
(39,990)
At 30 November 2023
29,768 
353,501 
99,550 
482,819 
Depreciation
At 1 December 2022
21,014 
129,378 
95,796 
246,188 
Charge for the year
1,985 
55,479 
1,254 
58,718 
On disposals
- 
(9,164)
- 
(9,164)
At 30 November 2023
22,999 
175,693 
97,050 
295,742 
Net book value
At 30 November 2023
6,769 
177,808 
2,500 
187,077 
At 30 November 2022
5,500 
157,172 
1,355 
164,027 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
424,147 
420,917 
Other debtors
35,000 
20,983 
459,147 
441,900 
- 5 -
A.M.K. Maintenance Leeds Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
43,816 
43,816 
Obligations under finance leases and hire purchase contracts
60,366 
55,784 
Trade creditors
119,725 
100,049 
Taxes and social security
121,322 
132,495 
Other creditors
53,482 
52,159 
Accruals
5,000 
5,000 
403,711 
389,303 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
53,635 
102,086 
Obligations under finance leases and hire purchase contracts
43,475 
66,383 
97,110 
168,469 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
32,664 
27,652 
2023 
2022 
£ 
£ 
Provision at start of year
27,652 
17,554 
Charged to the profit and loss account
5,012 
10,098 
Provision at end of year
32,664 
27,652 
9
Average number of employees
During the year the average number of employees was 29 (2022: 29).
- 6 -