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REGISTERED NUMBER: 06001767 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

M & A INSTALLATIONS LIMITED

M & A INSTALLATIONS LIMITED (REGISTERED NUMBER: 06001767)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M & A INSTALLATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: A B Ager
R S Carter





REGISTERED OFFICE: The Old Bakery
Tanyard Lane
Bexley
Kent
DA5 1AH





REGISTERED NUMBER: 06001767 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

M & A INSTALLATIONS LIMITED (REGISTERED NUMBER: 06001767)

BALANCE SHEET
30 APRIL 2023

30/4/23 30/4/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,329 15,532
17,329 15,532

CURRENT ASSETS
Stocks 40,487 42,863
Debtors 6 258,937 513,067
Cash at bank and in hand 207,796 78,652
507,220 634,582
CREDITORS
Amounts falling due within one year 7 299,018 288,260
NET CURRENT ASSETS 208,202 346,322
TOTAL ASSETS LESS CURRENT
LIABILITIES

225,531

361,854

CREDITORS
Amounts falling due after more than one
year

8

62,500

92,500
NET ASSETS 163,031 269,354

CAPITAL AND RESERVES
Called up share capital 3,000 3,000
Retained earnings 160,031 266,354
SHAREHOLDERS' FUNDS 163,031 269,354

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

M & A INSTALLATIONS LIMITED (REGISTERED NUMBER: 06001767)

BALANCE SHEET - continued
30 APRIL 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 January 2024 and were signed on its behalf by:




A B Ager - Director



R S Carter - Director


M & A INSTALLATIONS LIMITED (REGISTERED NUMBER: 06001767)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

M & A Installations 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.

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 in 2013, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Stocks
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 items.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 5 (2022 - 5 ) .

M & A INSTALLATIONS LIMITED (REGISTERED NUMBER: 06001767)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

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

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2022 13,009 184 7,815
Additions - - 2,200
At 30 April 2023 13,009 184 10,015
DEPRECIATION
At 1 May 2022 - 19 6,876
Charge for year - 37 501
At 30 April 2023 - 56 7,377
NET BOOK VALUE
At 30 April 2023 13,009 128 2,638
At 30 April 2022 13,009 165 939

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2022 32,566 3,322 56,896
Additions - 525 2,725
At 30 April 2023 32,566 3,847 59,621
DEPRECIATION
At 1 May 2022 32,566 1,903 41,364
Charge for year - 390 928
At 30 April 2023 32,566 2,293 42,292
NET BOOK VALUE
At 30 April 2023 - 1,554 17,329
At 30 April 2022 - 1,419 15,532

M & A INSTALLATIONS LIMITED (REGISTERED NUMBER: 06001767)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 May 2022
and 30 April 2023 32,566
DEPRECIATION
At 1 May 2022
and 30 April 2023 32,566
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Trade debtors 183,640 340,032
Amounts owed by group undertakings 31,416 155,241
Other debtors 43,881 17,794
258,937 513,067

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Bank loans and overdrafts 30,000 30,000
Trade creditors 140,913 114,750
Taxation and social security 65,020 122,553
Other creditors 63,085 20,957
299,018 288,260

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/4/23 30/4/22
£    £   
Bank loans 62,500 92,500

9. RELATED PARTY DISCLOSURES

Amount due to director's at the end of year is £60,964 ( 2022 : £18,247 included in other creditors)

Amount due from MAI Group Limited at the end of year is £3,840 (2022 : £3,840).

Amount due from MAI Building Services Limited at the end of year is £27,576 ( 2022 : £27,576).

Amount due from MAI Plumbing & Heating Limited at the end of year is £123,825 ( 2022 : £123,825).