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Registered number: 13535161
Mondair Construction Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Lukro Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13535161
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 25,200 33,600
Tangible Assets 5 40,629 17,946
65,829 51,546
CURRENT ASSETS
Debtors 6 36,833 29,146
Cash at bank and in hand 27,728 16,074
64,561 45,220
Creditors: Amounts Falling Due Within One Year 7 (114,457 ) (47,773 )
NET CURRENT ASSETS (LIABILITIES) (49,896 ) (2,553 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,933 48,993
Creditors: Amounts Falling Due After More Than One Year 8 (20,852 ) (35,470 )
NET (LIABILITIES)/ASSETS (4,919 ) 13,523
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (4,921 ) 13,521
SHAREHOLDERS' FUNDS (4,919) 13,523
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Boota Mondair
Director
12/07/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mondair Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13535161 . The registered office is 40 Peterborough Road, Farcet, Peterborough, PE7 3BH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
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:
Motor Vehicles 20% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 August 2022 42,000
As at 31 July 2023 42,000
Amortisation
As at 1 August 2022 8,400
Provided during the period 8,400
As at 31 July 2023 16,800
Net Book Value
As at 31 July 2023 25,200
As at 1 August 2022 33,600
5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 August 2022 22,432
Additions 33,239
As at 31 July 2023 55,671
Depreciation
As at 1 August 2022 4,486
Provided during the period 10,556
As at 31 July 2023 15,042
Net Book Value
As at 31 July 2023 40,629
As at 1 August 2022 17,946
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 36,833 24,036
Other debtors - 5,110
36,833 29,146
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,738 2,741
Bank loans and overdrafts 5,419 -
Other creditors 103,475 45,032
Taxation and social security 1,825 -
114,457 47,773
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,111 12,890
Bank loans 11,741 22,580
20,852 35,470
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,738 2,741
Later than one year and not later than five years 9,111 12,890
12,849 15,631
12,849 15,631
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5