Company registration number 9916085 (England and Wales)
Total Masonry Solutions Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 December 2023
PAGES FOR FILING WITH REGISTRAR
Total Masonry Solutions Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Total Masonry Solutions Ltd
Statement of financial position
as at 31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
28,929
24,823
Current assets
Stocks
-
4,450
Debtors
18,805
32,521
Cash at bank and in hand
21,810
22,523
40,615
59,494
Creditors: amounts falling due within one year
(49,671)
(32,035)
Net current (liabilities)/assets
(9,056)
27,459
Total assets less current liabilities
19,873
52,282
Creditors: amounts falling due after more than one year
(19,254)
(22,452)
Net assets
619
29,830
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
617
29,828
Total equity
619
29,830
Total Masonry Solutions Ltd
Statement of financial position (continued)
as at 31 December 2023
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 August 2024
M Scarcliff
Director
Company Registration No. 9916085
Total Masonry Solutions Ltd
Notes to the financial statements
for the year ended 31 December 2023
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised on supply of goods and services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
2
2
Total Masonry Solutions Ltd
Notes to the financial statements (continued)
for the year ended 31 December 2023
- 4 -
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2023
14,667
34,339
49,006
Additions
-
0
24,761
24,761
Disposals
-
0
(30,039)
(30,039)
At 31 December 2023
14,667
29,061
43,728
Depreciation and impairment
At 1 January 2023
6,417
17,766
24,183
Depreciation charged in the year
2,063
3,770
5,833
Eliminated in respect of disposals
-
0
(15,217)
(15,217)
At 31 December 2023
8,480
6,319
14,799
Carrying amount
At 31 December 2023
6,187
22,742
28,929
At 31 December 2022
8,250
16,573
24,823
4
Company information

Total Masonry Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 179 Gillroyd Lane, Linthwaite, Huddersfield, West Yorkshire, HD7 5SP.

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