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REGISTERED NUMBER: 06890134 (England and Wales)


















ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

M & R CARPENTRY LIMITED

M & R CARPENTRY LIMITED (REGISTERED NUMBER: 06890134)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


M & R CARPENTRY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mr A C E Miles
Mr C P Richardson
Mrs E G Miles
Mrs S J Richardson





SECRETARY: Mrs S J Richardson





REGISTERED OFFICE: Fair Oaks
Aldworth Road
Upper Basildon
Reading
Berkshire
RG8 8NG





REGISTERED NUMBER: 06890134 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
Old Station House
Station Approach
Swindon
Wiltshire
SN1 3DU

M & R CARPENTRY LIMITED (REGISTERED NUMBER: 06890134)

ABRIDGED STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2023

30/9/23 30/9/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 156,836 209,116
156,836 209,116

CURRENT ASSETS
Stocks 47,585 65,503
Debtors 183,188 88,778
Cash at bank 50,971 24,382
281,744 178,663
CREDITORS
Amounts falling due within one year 191,639 127,297
NET CURRENT ASSETS 90,105 51,366
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,941

260,482

CREDITORS
Amounts falling due after more than one
year

6

(153,104

)

(205,011

)

PROVISIONS FOR LIABILITIES (39,209 ) (52,279 )
NET ASSETS 54,628 3,192

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 54,624 3,188
54,628 3,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

M & R CARPENTRY LIMITED (REGISTERED NUMBER: 06890134)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2023


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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:




Mr A C E Miles - Director Mrs E G Miles - Director




Mr C P Richardson - Director Mrs S J Richardson - Director


M & R CARPENTRY LIMITED (REGISTERED NUMBER: 06890134)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

M & R Carpentry Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks & work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Costs include all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. An element of profit is included where the outcome of the project may reasonably be determined.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


M & R CARPENTRY LIMITED (REGISTERED NUMBER: 06890134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2022
and 30 September 2023 518,000
AMORTISATION
At 1 October 2022
and 30 September 2023 518,000
NET BOOK VALUE

At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2022
and 30 September 2023 354,074
DEPRECIATION
At 1 October 2022 144,958
Charge for year 52,280
At 30 September 2023 197,238
NET BOOK VALUE
At 30 September 2023 156,836
At 30 September 2022 209,116

M & R CARPENTRY LIMITED (REGISTERED NUMBER: 06890134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
30/9/23 30/9/22
£    £   
Repayable by instalments
Hire purchase 80,436 99,843

7. SECURED DEBTS

The following secured debts are included within creditors:

30/9/23 30/9/22
£    £   
Hire purchase contracts 110,972 127,828

The Hire Purchase liabilities are secured against the assets to which they relate.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30/9/23 30/9/22
£    £   
Mr C P Richardson and Mrs S J Richardson
Balance outstanding at start of year 3,789 (22,317 )
Amounts advanced 154,620 26,106
Amounts repaid (125,082 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 33,327 3,789

The balance of the overdrawn directors' loan account was repaid within nine months of the year end.