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Registered number: 03805512
Metalcraft Architectural Engineering Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 03805512
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 149,488 134,336
149,488 134,336
CURRENT ASSETS
Stocks 76,654 40,500
Debtors 6 527,246 425,753
Cash at bank and in hand 566,544 670,203
1,170,444 1,136,456
Creditors: Amounts Falling Due Within One Year 7 (503,430 ) (494,272 )
NET CURRENT ASSETS (LIABILITIES) 667,014 642,184
TOTAL ASSETS LESS CURRENT LIABILITIES 816,502 776,520
Creditors: Amounts Falling Due After More Than One Year 8 (20,515 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,539 ) (25,525 )
NET ASSETS 745,448 750,995
CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Capital redemption reserve 15,000 15,000
Income Statement 715,448 720,995
SHAREHOLDERS' FUNDS 745,448 750,995
Page 1
Page 2
For the 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.
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 Income Statement.
On behalf of the board
Mr I S Nutter
Director
29/01/2024
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
Metalcraft Architectural Engineering Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03805512 . The registered office is Unit 1 Ravenscroft Way, Barnoldswick, Lancashire, BB18 6JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.
2.4. 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 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. 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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Page 3
Page 4
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.11. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2022: 29)
32 29
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 28,400
As at 31 December 2023 28,400
Amortisation
As at 1 January 2023 28,400
As at 31 December 2023 28,400
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 413,789 164,714 56,941 635,444
Additions 21,795 123,498 - 145,293
Disposals - (114,655 ) - (114,655 )
As at 31 December 2023 435,584 173,557 56,941 666,082
Depreciation
As at 1 January 2023 358,771 93,425 48,912 501,108
Provided during the period 15,364 26,611 1,606 43,581
Disposals - (28,095 ) - (28,095 )
As at 31 December 2023 374,135 91,941 50,518 516,594
Net Book Value
As at 31 December 2023 61,449 81,616 6,423 149,488
As at 1 January 2023 55,018 71,289 8,029 134,336
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 488,452 388,040
Prepayments and accrued income 38,489 36,272
Other debtors 305 1,441
527,246 425,753
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,312 -
Trade creditors 149,623 141,775
Corporation tax 50,835 54,381
Other taxes and social security 37,396 29,490
VAT 93,547 98,547
Other creditors 2,902 7,264
Accruals and deferred income 162,815 162,815
503,430 494,272
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £6,312 (2022 - £nil) which are secured against the assets to which they relate.
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 20,515 -
20,515 -
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £20,515 (2022 - £nil) which are secured against the assets to which they relate.
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £20,018 (2022 - £18,061).
Contributions totalling £nil (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
10. Related Party Transactions
During the year, the following dividends were paid to the directors:
Mr I S Nutter - £120,605 (2022 - £68,240)
Mrs M Nutter - £120,605 (2022 - £68,240)
During the year, rent of £82,000 (2022 - £77,333) was paid to The Metalcraft Architectural Engineering Group of Individuals SIPPS.
The directors are trustees of these schemes.
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