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REGISTERED NUMBER: 13808249 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

MODERN BATHROOMS AND APPLIANCES LIMITED

MODERN BATHROOMS AND APPLIANCES LIMITED (REGISTERED NUMBER: 13808249)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MODERN BATHROOMS AND APPLIANCES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs W David
J David





REGISTERED OFFICE: Unit 13 Manor Gate Road
Bolton
Lancashire
BL2 5PH





REGISTERED NUMBER: 13808249 (England and Wales)





ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ

MODERN BATHROOMS AND APPLIANCES LIMITED (REGISTERED NUMBER: 13808249)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,772 -

CURRENT ASSETS
Debtors 5 83,346 -
Cash at bank 8,523 28,406
91,869 28,406
CREDITORS
Amounts falling due within one year 6 86,560 23,542
NET CURRENT ASSETS 5,309 4,864
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,081

4,864

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,981 4,764
SHAREHOLDERS' FUNDS 10,081 4,864

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MODERN BATHROOMS AND APPLIANCES LIMITED (REGISTERED NUMBER: 13808249)

BALANCE SHEET - continued
31 DECEMBER 2023


The 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.

2 the Board of Directors and authorised for issue on 12 March 2024 and were signed on its behalf by:




Mrs W David - Director



J David - Director


MODERN BATHROOMS AND APPLIANCES LIMITED (REGISTERED NUMBER: 13808249)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Modern Bathrooms and Appliances 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 of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

MODERN BATHROOMS AND APPLIANCES LIMITED (REGISTERED NUMBER: 13808249)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
Additions 5,965
At 31 December 2023 5,965
DEPRECIATION
Charge for year 1,193
At 31 December 2023 1,193
NET BOOK VALUE
At 31 December 2023 4,772

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 83,346 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other loans 48,972 -
Tax 5,025 1,821
Social security and other taxes 208 284
Directors current account 31,335 20,837
Accrued expenses 1,020 600
86,560 23,542

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £21,000 (2022 - £3,000) were paid to the directors .

8. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.