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Registered number: 09767823
Dean Murphy Construction Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
The Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09767823
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 5,638 6,237
15,638 16,237
CURRENT ASSETS
Stocks 6 - 5,790
Debtors 7 - 1,293
Cash at bank and in hand 24,199 15,321
24,199 22,404
Creditors: Amounts Falling Due Within One Year 8 (142,826 ) (114,810 )
NET CURRENT ASSETS (LIABILITIES) (118,627 ) (92,406 )
TOTAL ASSETS LESS CURRENT LIABILITIES (102,989 ) (76,169 )
NET LIABILITIES (102,989 ) (76,169 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (102,990 ) (76,170 )
SHAREHOLDERS' FUNDS (102,989) (76,169)
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For the year ending 30 September 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.
On behalf of the board
Mr D Murphy
Director
31/07/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dean Murphy Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09767823 . The registered office is 27 Rose Avenue, Littleborough, Lancashire, OL15 8QJ.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 10,000
As at 30 September 2023 10,000
Net Book Value
As at 30 September 2023 10,000
As at 1 October 2022 10,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 13,279 9,383 102 1,707 24,471
Additions 412 - - 207 619
As at 30 September 2023 13,691 9,383 102 1,914 25,090
Depreciation
As at 1 October 2022 8,578 7,888 61 1,707 18,234
Provided during the period 767 374 7 70 1,218
As at 30 September 2023 9,345 8,262 68 1,777 19,452
Net Book Value
As at 30 September 2023 4,346 1,121 34 137 5,638
As at 1 October 2022 4,701 1,495 41 - 6,237
6. Stocks
2023 2022
£ £
Stock - 5,790
7. Debtors
2023 2022
£ £
Due within one year
VAT - 1,293
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (3 ) (1 )
Bank loans and overdrafts 12,364 12,519
Other taxes and social security 2,205 2,205
VAT 1,970 -
Other creditors 59,513 37,005
Accruals and deferred income 2,012 2,012
Director's loan account 64,765 61,070
142,826 114,810
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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