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Registered number: 12319112
Mossley Hill Plumbers Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 12319112
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,764 3,133
2,764 3,133
CURRENT ASSETS
Stocks 2,250 3,800
Debtors 1,044 1,954
Cash at bank and in hand 5,778 12,261
9,072 18,015
Creditors: Amounts Falling Due Within One Year (8,922 ) (10,269 )
NET CURRENT ASSETS (LIABILITIES) 150 7,746
TOTAL ASSETS LESS CURRENT LIABILITIES 2,914 10,879
Creditors: Amounts Falling Due After More Than One Year (4,595 ) (2,826 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (525 ) (595 )
NET (LIABILITIES)/ASSETS (2,206 ) 7,458
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (2,306 ) 7,358
SHAREHOLDERS' FUNDS (2,206) 7,458
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Edward Tully
Director
27 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Mossley Hill Plumbers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12319112 . The registered office is 17 Millersdale Road, Mossley Hill, Liverpool, Merseyside, L18 5HG.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services on short term projects is recognised on completion of the work.

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% per annum reducing balance basis
Motor Vehicles 25% per annum reducing balance basis
Computer Equipment 33% per annum reducing balance basis
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.
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2.6. Taxation
Corporation 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 year 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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: 4 (2022: 2)
4 2
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 7,083
Additions 925
As at 30 November 2023 8,008
Depreciation
As at 1 December 2022 3,950
Provided during the period 1,294
As at 30 November 2023 5,244
...CONTINUED
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Net Book Value
As at 30 November 2023 2,764
As at 1 December 2022 3,133
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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