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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 01917287
M.D.C. EXPORTS LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2023
Daniel Wolfson & Co Ltd
382 Dns House Kenton Road
Harrow
Greater London
HA3 8DP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01917287
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 144 390
Tangible Assets 5 254,840 256,397
254,984 256,787
CURRENT ASSETS
Stocks 6 355,450 255,879
Debtors 7 194,114 232,585
Cash at bank and in hand 228,574 161,326
778,138 649,790
Creditors: Amounts Falling Due Within One Year 8 (283,915 ) (286,773 )
NET CURRENT ASSETS (LIABILITIES) 494,223 363,017
TOTAL ASSETS LESS CURRENT LIABILITIES 749,207 619,804
Creditors: Amounts Falling Due After More Than One Year 9 (140,011 ) (152,778 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (660 ) (967 )
NET ASSETS 608,536 466,059
CAPITAL AND RESERVES
Called up share capital 10 2,100 2,100
Revaluation reserve 11 36,167 36,167
Profit and Loss Account 570,269 427,792
SHAREHOLDERS' FUNDS 608,536 466,059
Page 1
Page 2
For the year ending 31 July 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
Mrs K Gibbins
Director
07/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M. D. C. Exports Ltd 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
2.1. Basis of Preparation of 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. 
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of five years. 
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Freehold Over the life of the lease
Short Leasehold in accordance with the property
Fixtures & Fittings 25% on reducing balance
Computer Equipment Straight line over 3 years
2.5. Stocks and Work in Progress
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
2.6. Foreign Currencies
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 of exchange ruling at the date of
transaction. Exchange differences are taken into account in arriving at the operating result.
2.7. 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.
2.8. Pensions
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.
2.9. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Intangible Assets
Other
£
Cost
As at 1 August 2022 47,332
As at 31 July 2023 47,332
Amortisation
As at 1 August 2022 46,942
Provided during the period 246
As at 31 July 2023 47,188
Net Book Value
As at 31 July 2023 144
As at 1 August 2022 390
5. Tangible Assets
Land & Property
Freehold Short Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 250,000 5,421 21,844 12,974 290,239
Additions - - 375 2,049 2,424
As at 31 July 2023 250,000 5,421 22,219 15,023 292,663
Depreciation
As at 1 August 2022 - 5,057 18,323 10,462 33,842
Provided during the period - 182 975 2,824 3,981
As at 31 July 2023 - 5,239 19,298 13,286 37,823
Net Book Value
As at 31 July 2023 250,000 182 2,921 1,737 254,840
As at 1 August 2022 250,000 364 3,521 2,512 256,397
The freehold property has been valued at the balance sheet date by the director's, who believes the carrying value to
be its fair value.
6. Stocks
2023 2022
£ £
Stock 355,450 255,879
355,450 255,879
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 168,372 210,203
Prepayments and accrued income 13,170 20,170
Other debtors 12,572 2,212
194,114 232,585
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 15,807 61,258
Bank loans and overdrafts - 29,048
Corporation tax 19,836 28,693
Social security and other tax 3,124 1,514
VAT 24,643 27,552
Bank import loans 142,582 94,544
Other creditors 6,674 2,709
Accrued expenses 15,870 15,740
Directors' loan accounts 55,379 25,715
283,915 286,773
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans- 1-2 Years 21,200 21,200
Bank loans- 2-5 Years 35,900 45,687
Bank loans- 5 Years 82,911 85,891
140,011 152,778
Bank loans include a Govt-backed Coronavirus Bounce-back Loan. There was no interest payable, nor capital repayments due, for the first year. Over the remaining 5 year term, the Bounce-back Loan is repayable by equal instalments, with interest at 2.5%. There are no penalties on early redemption.
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2,000 Ordinary Shares of £ 1.00 each 2,000 2,000
20 Ordinary A shares of £ 1.00 each 20 20
20 Ordinary B shares of £ 1.00 each 20 20
20 Ordinary C shares of £ 1.00 each 20 20
20 Ordinary D shares of £ 1.00 each 20 20
20 Ordinary E shares of £ 1.00 each 20 20
2,100 2,100
Page 5
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11. Reserves
Revaluation Reserve
£
As at 1 August 2022 36,167
As at 31 July 2023 36,167
12. Related Party Transactions
Sales of £5,963 (31/7/22 - £14,468 ) were made to, Purchases of £5,757 (31/7/22 £16,190) were incurred from, Pet Trade Innovations Limited, a related UK company in which Mr S Driver is a director. All transactions were at arms length on normal commercial terms.
13. Ultimate Controlling Party
The ultimate controlling party is Mrs K Gibbins by virtue of her majority ownership of the voting share capital.
Page 6