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Registered Number: 06749073
England and Wales

 

 

 

MCCUTCHEON ELECTRICAL CONTRACTORS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
One Two One Accounts Limited
30 November 2023



....................................................
One Two One Accounts Limited
44 Astley Road
Seaton Delaval
Whitley Bay
Tyne and Wear
NE25 0DG
22 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 8,000    8,000 
Tangible fixed assets 4 815    1,473 
8,815    9,473 
Current assets      
Stocks 1,000    1,000 
Debtors 1,930    2,050 
Cash at bank and in hand 1,215    2,854 
4,145    5,904 
Creditors: amount falling due within one year (618)   (859)
Net current assets 3,527    5,045 
 
Total assets less current liabilities 12,342    14,518 
Creditors: amount falling due after more than one year (6,237)   (8,837)
Provisions for liabilities (582)   (582)
Net assets 5,523    5,099 
 

Capital and reserves
     
Profit and loss account 5,523    5,099 
Shareholders' funds 5,523    5,099 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 22 August 2024 and were signed by:


-------------------------------
Simon McCutcheon
Director
2
General Information
McCutcheon Electrical Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 06749073, registration address 21 Cresswell Road, Ellington, Morpeth, Northumberland, NE61 5HR.

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.
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:
Plant and Machinery 4 Straight Line
Motor Vehicles 4 Straight Line
Fixtures and Fittings 4 Straight Line
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.
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 2 (2022 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2022 8,000    8,000 
Additions  
Disposals  
At 30 November 2023 8,000    8,000 
Net book values
At 30 November 2023 8,000    8,000 
At 30 November 2022 8,000    8,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 3,950    3,877    767    1,258    9,852 
Additions 250          250 
Disposals        
At 30 November 2023 4,200    3,877    767    1,258    10,102 
Depreciation
At 01 December 2022 3,420    3,877    767    315    8,379 
Charge for year 593        315    908 
On disposals        
At 30 November 2023 4,013    3,877    767    630    9,287 
Net book values
Closing balance as at 30 November 2023 187        628    815 
Opening balance as at 01 December 2022 530        943    1,473 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3