1 January 2023 false No description of principal activity Taxfiler 2024.4 NI684555business:PrivateLimitedCompanyLtd2023-01-012023-12-31 NI6845552022-12-31 NI6845552023-01-012023-12-31 NI684555business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 NI684555business:FilletedAccounts2023-01-012023-12-31 NI6845552023-12-31 NI684555business:Director12023-01-012023-12-31 NI684555business:Director22023-01-012023-12-31 NI684555business:RegisteredOffice2023-01-012023-12-31 NI6845552022-12-31 NI684555core:WithinOneYear2023-12-31 NI684555core:WithinOneYear2022-12-31 NI684555core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 NI684555core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 NI684555core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 NI684555core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 NI684555core:PreviouslyStatedAmount2023-12-31 NI684555core:PreviouslyStatedAmount2022-12-31 NI684555business:SmallEntities2023-01-012023-12-31 NI684555countries:NorthernIreland2023-01-012023-12-31 NI684555core:ComputerEquipment2023-01-012023-12-31 NI684555core:Goodwill2022-12-31 NI684555core:Goodwill2023-12-31 NI684555core:Goodwill2023-01-012023-12-31 NI684555core:ComputerEquipment2022-12-31 NI684555core:ComputerEquipment2023-12-31 NI6845552022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI684555 (Northern Ireland)
Mourne Architectural Design Ltd Unaudited accounts for the year ended 31 December 2023
Mourne Architectural Design Ltd Unaudited accounts Contents
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Mourne Architectural Design Ltd Company Information for the year ended 31 December 2023
Directors
Alan Robert Blue Glyn John Mitchell
Company Number
NI684555 (Northern Ireland)
Registered Office
19 THE SQUARE KILKEEL BT34 4AA NORTHERN IRELAND
Accountants
JMW 74 Ballantine Gardens Lisburn Co. Down BT27 5FB
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Mourne Architectural Design Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
50,138 
52,923 
Tangible assets
1,309 
1,745 
51,447 
54,668 
Current assets
Debtors
7,261 
14,714 
Cash at bank and in hand
35,696 
67,793 
42,957 
82,507 
Creditors: amounts falling due within one year
(93,214)
(110,088)
Net current liabilities
(50,257)
(27,581)
Net assets
1,190 
27,087 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,090 
26,987 
Shareholders' funds
1,190 
27,087 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2024 and were signed on its behalf by
Alan Robert Blue Director Company Registration No. NI684555
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Mourne Architectural Design Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Mourne Architectural Design Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI684555. The registered office is 19 THE SQUARE, KILKEEL, BT34 4AA, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
55,708 
At 31 December 2023
55,708 
Amortisation
At 1 January 2023
2,785 
Charge for the year
2,785 
At 31 December 2023
5,570 
Net book value
At 31 December 2023
50,138 
At 31 December 2022
52,923 
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Mourne Architectural Design Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
2,181 
At 31 December 2023
2,181 
Depreciation
At 1 January 2023
436 
Charge for the year
436 
At 31 December 2023
872 
Net book value
At 31 December 2023
1,309 
At 31 December 2022
1,745 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,261 
14,714 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
5,586 
5,913 
Trade creditors
552 
2,000 
Taxes and social security
5,505 
11,776 
Loans from directors
81,571 
90,399 
93,214 
110,088 
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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