2023-02-012024-01-312024-01-31false10559400MASON JOINTING SOLUTIONS 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MASON JOINTING SOLUTIONS LIMITED

Registered Number
10559400
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

MASON JOINTING SOLUTIONS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

MASON, Gary

Registered Address

22 Aisne Road
South Wigston
Leicester
LE18 4UA

Registered Number

10559400 (England and Wales)
MASON JOINTING SOLUTIONS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets312,4932,898
12,4932,898
Current assets
Debtors56,85335,671
Cash at bank and on hand30,1149,017
86,96744,688
Creditors amounts falling due within one year4(27,759)(30,218)
Net current assets (liabilities)59,20814,470
Total assets less current liabilities71,70117,368
Creditors amounts falling due after one year5(9,109)-
Provisions for liabilities7(2,748)(551)
Net assets59,84416,817
Capital and reserves
Called up share capital100100
Profit and loss account59,74416,717
Shareholders' funds59,84416,817
The financial statements were approved and authorised for issue by the Director on 6 September 2024, and are signed on its behalf by:
MASON, Gary
Director
Registered Company No. 10559400
MASON JOINTING SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year53
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 February 2315,45015,450
Additions15,75015,750
At 31 January 2431,20031,200
Depreciation and impairment
At 01 February 2312,55212,552
Charge for year6,1556,155
At 31 January 2418,70718,707
Net book value
At 31 January 2412,49312,493
At 31 January 232,8982,898
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,190824
Bank borrowings and overdrafts1,237-
Taxation and social security20,94515,408
Finance lease and HP contracts3,938-
Other creditors44913,506
Accrued liabilities and deferred income-480
Total27,75930,218
5.Creditors: amounts due after one year

2024

2023

££
Other creditors9,109-
Total9,109-
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts9,109-
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,748551
Total2,748551