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H MASKELL & SON LIMITED

Registered Number
06926761
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

H MASKELL & SON LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

MASKELL, Richard

Registered Address

The Works Duck End Lane
Wilstead
Bedford
MK45 3HP

Registered Number

06926761 (England and Wales)
H MASKELL & SON LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,8493,512
4,8493,512
Current assets
Stocks4-1,500
Debtors8,3775,076
Cash at bank and on hand1,5985,838
9,97512,414
Creditors amounts falling due within one year5(393,472)(388,079)
Net current assets (liabilities)(383,497)(375,665)
Total assets less current liabilities(378,648)(372,153)
Net assets(378,648)(372,153)
Capital and reserves
Called up share capital300300
Profit and loss account(378,948)(372,453)
Shareholders' funds(378,648)(372,153)
The financial statements were approved and authorised for issue by the Director on 13 September 2024, and are signed on its behalf by:
MASKELL, Richard
Director
Registered Company No. 06926761
H MASKELL & SON LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

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.
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:

Straight line (years)
Plant and machinery20
Fixtures and fittings10
Office Equipment33.33
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 22101,26231,0002,126134,388
Additions6,500--6,500
At 30 September 23107,76231,0002,126140,888
Depreciation and impairment
At 01 October 22104,26324,5502,063130,876
Charge for year1,9993,100645,163
At 30 September 23106,26227,6502,127136,039
Net book value
At 30 September 231,5003,350(1)4,849
At 30 September 22(3,001)6,450633,512
4.Stocks

2023

2022

££
Raw materials and consumables-1,000
Work in progress-500
Total-1,500
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,082344
Taxation and social security5,6303,614
Finance lease and HP contracts1,7734,337
Other creditors377,715376,312
Accrued liabilities and deferred income3,2723,472
Total393,472388,079
6.Creditors: amounts due after one year