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REGISTERED NUMBER: 14952332 (England and Wales)















Unaudited Financial Statements

for the Period 22 June 2023 to 30 June 2024

for

F & M Building Ltd

F & M Building Ltd (Registered number: 14952332)

Contents of the Financial Statements
for the Period 22 June 2023 to 30 June 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


F & M Building Ltd

Company Information
for the Period 22 June 2023 to 30 June 2024







DIRECTORS: J F Faulkner
J M Middleton



REGISTERED OFFICE: 62 Millham Road
Bishops Cleeve
Cheltenham
Gloucestershire
GL52 8BG



REGISTERED NUMBER: 14952332 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Monzo
Broadwalk House
5 Appold Street
London
EC2A 2AG

F & M Building Ltd (Registered number: 14952332)

Statement of Financial Position
30 June 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 17,171

CURRENT ASSETS
Stocks 1,916
Debtors 5 208
Cash at bank 26,942
29,066
CREDITORS
Amounts falling due within one year 6 32,813
NET CURRENT LIABILITIES (3,747 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,424

PROVISIONS FOR LIABILITIES 3,161
NET ASSETS 10,263

CAPITAL AND RESERVES
Called up share capital 8 100
Retained earnings 10,163
SHAREHOLDERS' FUNDS 10,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 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.

F & M Building Ltd (Registered number: 14952332)

Statement of Financial Position - continued
30 June 2024


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2024 and were signed on its behalf by:




J F Faulkner - Director



J M Middleton - Director


F & M Building Ltd (Registered number: 14952332)

Notes to the Financial Statements
for the Period 22 June 2023 to 30 June 2024


1. STATUTORY INFORMATION

F & M Building Ltd 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, excluding discounts, rebates, value added tax and other sales taxes.

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
Computer equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

F & M Building Ltd (Registered number: 14952332)

Notes to the Financial Statements - continued
for the Period 22 June 2023 to 30 June 2024


2. ACCOUNTING POLICIES - continued

Going concern
Despite net liabilities of £3,747 at 30 June 2024, the financial statements have been prepared on a going concern basis. The directors have reviewed the future cash flows of the business and have expressed their willingness to financially support the company for the foreseeable future, therefore deeming the going concern basis of preparation to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
Additions 16,969 650 17,619
At 30 June 2024 16,969 650 17,619
Depreciation
Charge for period 367 81 448
At 30 June 2024 367 81 448
Net book value
At 30 June 2024 16,602 569 17,171

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 208

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 108
Taxation and social security 11,443
Other creditors 21,262
32,813

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
£   
Within one year 100

F & M Building Ltd (Registered number: 14952332)

Notes to the Financial Statements - continued
for the Period 22 June 2023 to 30 June 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

9. RELATED PARTY DISCLOSURES

J Middleton
Director

At 30 June 2024, the company owed the director J Middleton £20,170.
The unsecured loan from the director is interest free and has no fixed repayment terms.

J Faulkner
Director

At 30 June 2024, the company owed the director J Faulkner £329.
The unsecured loan from the director is interest free and has no fixed repayment terms.