2023-02-012024-01-312024-01-31false09966775S MACSWAN BUILDING & DESIGN 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S MACSWAN BUILDING & DESIGN LTD

Registered Number
09966775
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

S MACSWAN BUILDING & DESIGN LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

MACSWAN, Carly Louise
MACSWAN, Scott

Company Secretary

MACSWAN, Carly

Registered Address

35-37 St. Leonards Road
Northampton
NN4 8DL

Registered Number

09966775 (England and Wales)
S MACSWAN BUILDING & DESIGN LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,14520,781
7,14520,781
Current assets
Stocks435,55049,307
Debtors522,81613,073
Cash at bank and on hand50,64036,678
109,00699,058
Creditors amounts falling due within one year6(71,700)(63,157)
Net current assets (liabilities)37,30635,901
Total assets less current liabilities44,45156,682
Creditors amounts falling due after one year7(42,267)(46,422)
Provisions for liabilities8(1,357)-
Net assets82710,260
Capital and reserves
Called up share capital100100
Profit and loss account72710,160
Shareholders' funds82710,260
The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2024, and are signed on its behalf by:
MACSWAN, Carly Louise
Director
Registered Company No. 09966775
S MACSWAN BUILDING & DESIGN LTD
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 February 2327,11662,18116,100105,397
At 31 January 2427,11662,18116,100105,397
Depreciation and impairment
At 01 February 2327,11649,8047,69684,616
Charge for year-12,3771,25913,636
At 31 January 2427,11662,1818,95598,252
Net book value
At 31 January 24--7,1457,145
At 31 January 23-12,3778,40420,781
4.Stocks

2024

2023

££
Work in progress24,75036,667
Finished goods10,80012,640
Total35,55049,307
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-9,025
Other debtors19,573641
Prepayments and accrued income3,2433,407
Total22,81613,073
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,02833,914
Taxation and social security53,77226,706
Other creditors-1,137
Accrued liabilities and deferred income2,9001,400
Total71,70063,157
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts42,26746,422
Total42,26746,422
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,357-
Total1,357-