2023-01-01 2023-12-31 false No description of principal activity Capium Accounts Production 1.1 04944425 bus:AbridgedAccounts 2023-01-01 2023-12-31 04944425 bus:FRS102 2023-01-01 2023-12-31 04944425 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 04944425 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04944425 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04944425 2023-01-01 2023-12-31 04944425 2023-12-31 04944425 bus:RegisteredOffice 2023-01-01 2023-12-31 04944425 core:WithinOneYear 2023-12-31 04944425 core:AfterOneYear 2023-12-31 04944425 bus:Director1 2023-01-01 2023-12-31 04944425 bus:Director1 2023-12-31 04944425 bus:Director1 2022-01-01 2022-12-31 04944425 bus:Director2 2023-01-01 2023-12-31 04944425 bus:Director2 2023-12-31 04944425 bus:Director2 2022-01-01 2022-12-31 04944425 2022-01-01 04944425 bus:CompanySecretary1 2023-01-01 2023-12-31 04944425 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 04944425 2022-01-01 2022-12-31 04944425 2022-12-31 04944425 core:WithinOneYear 2022-12-31 04944425 core:AfterOneYear 2022-12-31 04944425 bus:EntityAccountantsOrAuditors 2022-01-01 2022-12-31 04944425 core:PlantMachinery 2023-01-01 2023-12-31 04944425 core:PlantMachinery 2023-12-31 04944425 core:PlantMachinery 2022-12-31 04944425 core:ComputerEquipment 2023-01-01 2023-12-31 04944425 core:ComputerEquipment 2023-12-31 04944425 core:ComputerEquipment 2022-12-31 04944425 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 04944425 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-12-31 04944425 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 04944425 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 04944425 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-12-31 04944425 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 04944425 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 04944425 core:Non-currentFinancialInstruments 2023-12-31 04944425 core:Non-currentFinancialInstruments 2022-12-31 04944425 core:ShareCapital 2023-12-31 04944425 core:ShareCapital 2022-12-31 04944425 core:RetainedEarningsAccumulatedLosses 2023-12-31 04944425 core:RetainedEarningsAccumulatedLosses 2022-12-31 04944425 dpl:Item1 2023-01-01 04944425 dpl:Item1 2023-12-31 04944425 dpl:Item1 2022-01-01 04944425 dpl:Item1 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 04944425
England and Wales

 

 

 

E. MAY & SON LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of E. May & Son Limited for the year ended 31 December 2019.


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E. May & Son Limited for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.     

This report is made solely to the Board of Directors of E. May & Son Limited , as a body, in accordance with the terms of our engagement letter dated 28 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of E. May & Son Limited and state those matters that we have agreed to state to the Board of Directors of E. May & Son Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E. May & Son Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that E. May & Son Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E. May & Son Limited.

You consider that E. May & Son Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of E. May & Son Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Wood & Disney Ltd
Lodge Park
Lodge Lane
Langham
Colchester
CO4 5NE
28 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   66 
  66 
Current assets      
Debtors   9,926 
Cash at bank and in hand 100    30,293 
100    40,219 
Creditors: amount falling due within one year   (18,251)
Net current assets 100    21,968 
 
Total assets less current liabilities 100    22,034 
Net assets 100    22,034 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account   21,934 
Shareholder's funds 100    22,034 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 March 2024 and were signed on its behalf by:


-------------------------------
P May
Director
-------------------------------
D May
Director
2
General Information
E. May & Son 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.

The presentation currency is £ sterling.
1.

Accounting policies

Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: 
Plant and Machinery 33% & 25% Reducing Balance
Stocks
Stocks 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 costs and an appropriate proportion of fixed and variable overheads.
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.
2.

Average number of employees


Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2023 150    521    671 
Additions    
Disposals (150)   (521)   (671)
At 31 December 2023    
Depreciation
At 01 January 2023 150    455    605 
Charge for year   22    22 
On disposals (150)   (477)   (627)
At 31 December 2023    
Net book values
Closing balance as at 31 December 2023    
Opening balance as at 01 January 2023   66    66 


3