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Company Registration No. 11065404 (England and Wales)
Mcmorran Construction Limited Reports & Accounts for the year ended 30 November 2023
Mcmorran Construction Limited Reports & Accounts Contents
Page
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Mcmorran Construction Limited Company Information for the year ended 30 November 2023
Director
Samuel William John Mcmorran
Company Number
11065404 (England and Wales)
Registered Office
55 School Hill Newmillerdam Wakefield West Yorkshire WF2 7SP
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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Mcmorran Construction Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,703 
24,884 
Current assets
Inventories
5,950 
- 
Debtors
- 
21,150 
Cash at bank and in hand
50,260 
23,376 
56,210 
44,526 
Creditors: amounts falling due within one year
(60,038)
(58,049)
Net current liabilities
(3,828)
(13,523)
Total assets less current liabilities
9,875 
11,361 
Creditors: amounts falling due after more than one year
(8,812)
(1,631)
Net assets
1,063 
9,730 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
963 
9,630 
Shareholders' funds
1,063 
9,730 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2024 and were signed on its behalf by
Samuel William John Mcmorran Director Company Registration No. 11065404
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Mcmorran Construction Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Mcmorran Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11065404. The registered office is 55 School Hill Newmillerdam, Wakefield, West Yorkshire, WF2 7SP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
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Mcmorran Construction Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
449 
44,983 
45,432 
Disposals
- 
(20,948)
(20,948)
At 30 November 2023
449 
24,035 
24,484 
Depreciation
At 1 December 2022
219 
20,329 
20,548 
Charge for the year
46 
4,507 
4,553 
On disposals
- 
(14,320)
(14,320)
At 30 November 2023
265 
10,516 
10,781 
Net book value
At 30 November 2023
184 
13,519 
13,703 
At 30 November 2022
230 
24,654 
24,884 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
21,150 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
11,217 
4,262 
Obligations under finance leases and hire purchase contracts
3,720 
3,601 
Trade creditors
10,822 
2,878 
Taxes and social security
7,832 
4,455 
Proposed dividends
24,000 
12,000 
Other creditors
- 
28,273 
Accruals
2,447 
2,580 
60,038 
58,049 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,812 
1,631 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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