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2023-09-30 11554778 20 2022-10-01 2023-09-30 11554778 frs-core:CurrentFinancialInstruments 20 2023-09-30 11554778 frs-core:Non-currentFinancialInstruments 20 2023-09-30 11554778 dpl-frs:Item1 2022-10-01 2023-09-30 11554778 dpl-frs:Item1 2022-09-30 11554778 dpl-frs:Item1 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 11554778 dpl-frs:Item2 2022-10-01 2023-09-30 11554778 dpl-frs:Item2 2022-09-30 11554778 dpl-frs:Item2 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 11554778 dpl-frs:Item6 2022-10-01 2023-09-30 11554778 dpl-frs:Item6 2022-09-30 11554778 dpl-frs:Item6 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 11554778 dpl-frs:Item7 2022-10-01 2023-09-30 11554778 dpl-frs:Item7 2022-09-30 11554778 dpl-frs:Item7 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 11554778 dpl-frs:Item8 2022-10-01 2023-09-30 11554778 dpl-frs:Item8 2022-09-30 11554778 dpl-frs:Item8 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 11554778 dpl-frs:Item9 2022-10-01 2023-09-30 11554778 dpl-frs:Item9 2022-09-30 11554778 dpl-frs:Item9 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 11554778 dpl-frs:Item10 2022-10-01 2023-09-30 11554778 dpl-frs:Item10 2022-09-30 11554778 dpl-frs:Item10 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 11554778 dpl-frs:Item11 2022-10-01 2023-09-30 11554778 dpl-frs:Item11 2022-09-30 11554778 dpl-frs:Item11 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 11554778 dpl-frs:Item12 2022-10-01 2023-09-30 11554778 dpl-frs:Item12 2022-09-30 11554778 dpl-frs:Item12 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 11554778 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 11554778 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 11554778 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 11554778 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 11554778 1 2022-10-01 2023-09-30 11554778 frs-countries:EnglandWales 2022-10-01 2023-09-30 11554778 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 11554778 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 11554778 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 11554778 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 11554778 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 11554778 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 11554778 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 11554778 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 11554778 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 11554778 2021-09-30 11554778 2022-09-30 11554778 2021-10-01 2022-09-30 11554778 frs-core:CurrentFinancialInstruments 2022-09-30 11554778 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 11554778 frs-core:Non-currentFinancialInstruments 2022-09-30 11554778 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 11554778 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 11554778 frs-core:CurrentFinancialInstruments 2022-09-30 11554778 frs-core:AfterOneYear 2021-10-01 2022-09-30 11554778 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 11554778 frs-core:BetweenOneFiveYears 2022-09-30 11554778 frs-core:ComputerEquipment 2022-09-30 11554778 frs-core:ComputerEquipment 2021-10-01 2022-09-30 11554778 frs-core:ComputerEquipment 2021-09-30 11554778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 11554778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 11554778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 11554778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 11554778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 11554778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 11554778 frs-core:FurnitureFittings 2022-09-30 11554778 frs-core:FurnitureFittings 2021-10-01 2022-09-30 11554778 frs-core:FurnitureFittings 2021-09-30 11554778 frs-core:NetGoodwill 2022-09-30 11554778 frs-core:NetGoodwill 2021-10-01 2022-09-30 11554778 frs-core:NetGoodwill 2021-09-30 11554778 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 11554778 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 11554778 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 11554778 frs-core:LandBuildings 2022-09-30 11554778 frs-core:LandBuildings 2021-10-01 2022-09-30 11554778 frs-core:LandBuildings 2021-09-30 11554778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 11554778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 11554778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 11554778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 11554778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 11554778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 11554778 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 11554778 frs-core:MoreThanFiveYears 2022-09-30 11554778 frs-core:MotorVehicles 2022-09-30 11554778 frs-core:MotorVehicles 2021-10-01 2022-09-30 11554778 frs-core:MotorVehicles 2021-09-30 11554778 frs-core:OtherResidualIntangibleAssets 2022-09-30 11554778 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 11554778 frs-core:OtherResidualIntangibleAssets 2021-09-30 11554778 frs-core:PlantMachinery 2022-09-30 11554778 frs-core:PlantMachinery 2021-10-01 2022-09-30 11554778 frs-core:PlantMachinery 2021-09-30 11554778 frs-core:Secured 2022-09-30 11554778 frs-core:Unsecured 2022-09-30 11554778 frs-core:WithinOneYear 2021-10-01 2022-09-30 11554778 frs-core:WithinOneYear 2022-09-30 11554778 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 11554778 frs-core:CapitalRedemptionReserve 2021-09-30 11554778 frs-core:CapitalRedemptionReserve 2022-09-30 11554778 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 11554778 frs-core:OtherReservesSubtotal 2021-09-30 11554778 frs-core:OtherReservesSubtotal 2022-09-30 11554778 frs-core:RevaluationReserve 2021-10-01 2022-09-30 11554778 frs-core:RevaluationReserve 2021-09-30 11554778 frs-core:RevaluationReserve 2022-09-30 11554778 frs-core:SharePremium 2021-10-01 2022-09-30 11554778 frs-core:SharePremium 2021-09-30 11554778 frs-core:SharePremium 2022-09-30 11554778 frs-core:ShareCapital 2021-10-01 2022-09-30 11554778 frs-core:ShareCapital 2021-09-30 11554778 frs-core:ShareCapital 2022-09-30 11554778 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 11554778 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 11554778 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11554778 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 11554778 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11554778 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 11554778 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 11554778 frs-countries:Europe 2021-10-01 2022-09-30 11554778 frs-countries:NorthAmerica 2021-10-01 2022-09-30 11554778 frs-countries:SouthAmerica 2021-10-01 2022-09-30 11554778 frs-countries:Asia 2021-10-01 2022-09-30 11554778 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 11554778 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 11554778 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 11554778 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 11554778 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 11554778 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 11554778 frs-bus:FullAccounts 2021-10-01 2022-09-30 11554778 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 11554778 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 11554778 frs-bus:FRS102 2021-10-01 2022-09-30 11554778 frs-bus:MediumEntities 2021-10-01 2022-09-30 11554778 frs-bus:SmallEntities 2021-10-01 2022-09-30 11554778 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 11554778 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 11554778 frs-bus:Audited 2021-10-01 2022-09-30 11554778 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 11554778 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 11554778 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11554778 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11554778 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11554778 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11554778 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11554778 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11554778 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11554778 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 11554778 frs-bus:OrdinaryShareClass1 2021-09-30 11554778 frs-bus:OrdinaryShareClass1 2022-09-30 11554778 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 11554778 frs-bus:OrdinaryShareClass2 2021-09-30 11554778 frs-bus:OrdinaryShareClass2 2022-09-30 11554778 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 11554778 frs-bus:OrdinaryShareClass3 2021-09-30 11554778 frs-bus:OrdinaryShareClass3 2022-09-30 11554778 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 11554778 frs-bus:OrdinaryShareClass4 2021-09-30 11554778 frs-bus:OrdinaryShareClass4 2022-09-30 11554778 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 11554778 frs-bus:OrdinaryShareClass5 2021-09-30 11554778 frs-bus:OrdinaryShareClass5 2022-09-30 11554778 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 11554778 frs-bus:PreferenceShareClass1 2021-09-30 11554778 frs-bus:PreferenceShareClass1 2022-09-30 11554778 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 11554778 frs-bus:PreferenceShareClass2 2021-09-30 11554778 frs-bus:PreferenceShareClass2 2022-09-30 11554778 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 11554778 frs-bus:PreferenceShareClass3 2021-09-30 11554778 frs-bus:PreferenceShareClass3 2022-09-30 11554778 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 11554778 frs-bus:PreferenceShareClass4 2021-09-30 11554778 frs-bus:PreferenceShareClass4 2022-09-30 11554778 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 11554778 frs-bus:PreferenceShareClass5 2021-09-30 11554778 frs-bus:PreferenceShareClass5 2022-09-30 11554778 1 2021-10-01 2022-09-30 11554778 1 2022-09-30 11554778 1 2021-10-01 2022-09-30 11554778 frs-core:LeasedAssets 2021-10-01 2022-09-30 11554778 frs-core:OwnedAssets 2021-10-01 2022-09-30 11554778 frs-core:CurrencyRisk 2021-10-01 2022-09-30 11554778 frs-core:MarketRisk 2021-10-01 2022-09-30 11554778 frs-core:InterestRateRisk 2021-10-01 2022-09-30 11554778 frs-core:DeferredTaxation 2021-10-01 2022-09-30 11554778 frs-core:DeferredTaxation 2021-09-30 11554778 frs-core:DeferredTaxation 2022-09-30 11554778 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 11554778 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 11554778 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 11554778 frs-core:ProvisionsDeferredTax 2022-09-30 11554778 frs-core:OtherDeferredTax 2022-09-30 11554778 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 11554778 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 11554778 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 11554778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 11554778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 11554778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 11554778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11554778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 11554778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 11554778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11554778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 11554778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 11554778 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 11554778 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 11554778 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 11554778 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 11554778 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 11554778 frs-core:TaxCreditsDeferredTax 2022-09-30 11554778 frs-core:CostValuation 2021-09-30 11554778 frs-core:AdditionsToInvestments 2022-09-30 11554778 frs-core:DisposalsRepaymentsInvestments 2022-09-30 11554778 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 11554778 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 11554778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 11554778 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 11554778 frs-core:CostValuation 2022-09-30 11554778 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 11554778 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 11554778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 11554778 frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:ListedExchangeTraded 2021-09-30 11554778 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 11554778 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 11554778 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 11554778 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 11554778
MES Development Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11554778
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 36,202 45,639
Cash at bank and in hand 20,670 7,489
56,872 53,128
Creditors: Amounts Falling Due Within One Year 5 (17,409 ) (52,264 )
NET CURRENT ASSETS (LIABILITIES) 39,463 864
TOTAL ASSETS LESS CURRENT LIABILITIES 39,463 864
Creditors: Amounts Falling Due After More Than One Year 6 (39,063 ) -
NET ASSETS 400 864
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 397 861
SHAREHOLDERS' FUNDS 400 864
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Theodora Obeng-John
Director
07/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MES Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11554778 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 2,500 -
Director's loan account 33,702 45,639
36,202 45,639
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 718 660
Bank loans and overdrafts 6,250 46,875
Corporation tax 5,052 4,129
Amounts owed to related parties 5,389 600
17,409 52,264
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 39,063 -
39,063 -
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in Other Debtors is an amount of £33,702 (2022 - £45,639) due from the director, Ms T Obeng-John. This loan is interest free and no repayment terms have been agreed.
Page 4