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Registered Number: 04917020
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 October 2023

for

M & M OUTDOOR MEDIA LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 54,668    64,965 
54,668    64,965 
Current assets      
Debtors 402,081    304,221 
Investments 75,440    45,440 
Cash at bank and in hand 13,650    134,081 
491,171    483,742 
Creditors: amount falling due within one year (304,546)   (276,730)
Net current assets 186,625    207,012 
 
Total assets less current liabilities 241,293    271,977 
Creditors: amount falling due after more than one year (32,380)   (46,870)
Provisions for liabilities (10,387)   (12,343)
Net assets 198,526    212,764 
 

Capital and reserves
     
Called up share capital 64,000    64,000 
Profit and loss account 134,526    148,764 
Shareholders' funds 198,526    212,764 
 


For the year ended 31 October 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 30 July 2024 and were signed on its behalf by:


-------------------------------
T Mason
Director
1
General Information
M & M OUTDOOR MEDIA LTD is a private company, limited by shares, registered in England and Wales, registration number 04917020, registration address UNIT A MUCKLOW HILL TRADINGPHASE 2, HALESOWEN, B62 8DQ, WEST MIDLANDS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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 and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% 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.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 29 (2022 : 28).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2022 32,000    32,000 
Additions  
Disposals  
At 31 October 2023 32,000    32,000 
Amortisation
At 01 November 2022 32,000    32,000 
Charge for year  
On disposals  
At 31 October 2023 32,000    32,000 
Net book values
At 31 October 2023  
At 31 October 2022  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 November 2022 130,318    43,071    173,389 
Additions   4,465    4,465 
Disposals    
At 31 October 2023 130,318    47,536    177,854 
Depreciation
At 01 November 2022 92,515    15,909    108,424 
Charge for year 9,451    5,311    14,762 
On disposals    
At 31 October 2023 101,966    21,220    123,186 
Net book values
Closing balance as at 31 October 2023 28,352    26,316    54,668 
Opening balance as at 01 November 2022 37,803    27,162    64,965 


2