1 May 2023 false No description of principal activity Taxfiler 2024.5 SC421829business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC4218292023-04-30 SC4218292023-05-012024-04-30 SC421829business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 SC421829business:FilletedAccounts2023-05-012024-04-30 SC4218292024-04-30 SC4218292023-04-30 SC421829core:WithinOneYear2024-04-30 SC421829core:WithinOneYear2023-04-30 SC421829core:AfterOneYear2024-04-30 SC421829core:AfterOneYear2023-04-30 SC421829core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC421829core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC421829core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC421829core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC421829core:PreviouslyStatedAmount2024-04-30 SC421829core:PreviouslyStatedAmount2023-04-30 SC421829business:SmallEntities2023-05-012024-04-30 SC421829business:Director12023-05-012024-04-30 SC421829countries:Scotland2023-05-012024-04-30 SC421829business:RegisteredOffice2023-05-012024-04-30 SC421829core:PlantMachinery2023-04-30 SC421829core:MotorVehicles2023-04-30 SC421829core:PlantMachinery2024-04-30 SC421829core:MotorVehicles2024-04-30 SC421829core:PlantMachinery2023-05-012024-04-30 SC421829core:MotorVehicles2023-05-012024-04-30 SC4218292022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC421829 (Scotland)
Masonry Heater Builders Ltd Unaudited accounts for the year ended 30 April 2024
Masonry Heater Builders Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,802 
7,604 
Current assets
Debtors
7,256 
- 
Cash at bank and in hand
2,925 
5,677 
10,181 
5,677 
Creditors: amounts falling due within one year
4,351 
19,821 
Net current assets
14,532 
25,498 
Total assets less current liabilities
18,334 
33,102 
Creditors: amounts falling due after more than one year
(11,296)
(26,578)
Net assets
7,038 
6,524 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,037 
6,523 
Shareholders' funds
7,038 
6,524 
For the year ending 30 April 2024 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 8 October 2024 and were signed on its behalf by
Martin Ruzicka Director Company Registration No. SC421829
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Masonry Heater Builders Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Masonry Heater Builders Ltd is a private company, limited by shares, registered in Scotland, registration number SC421829. The registered office is 15a Bank Street, Brechin, DD9 6AU, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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.
Tangible fixed assets and depreciation
Since last year depreciation was not charged, this year depreciation has been charged for present and previous year.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
5,917 
9,320 
15,237 
At 30 April 2024
5,917 
9,320 
15,237 
Depreciation
At 1 May 2023
3,905 
3,728 
7,633 
Charge for the year
1,006 
2,796 
3,802 
At 30 April 2024
4,911 
6,524 
11,435 
Net book value
At 30 April 2024
1,006 
2,796 
3,802 
At 30 April 2023
2,012 
5,592 
7,604 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
216 
- 
Trade debtors
7,040 
- 
7,256 
- 
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Masonry Heater Builders Ltd Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,296 
- 
Taxes and social security
(4,735)
(2,616)
Other creditors
3,140 
- 
Loans from directors
(4,052)
(17,205)
(4,351)
(19,821)
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,296 
21,567 
Trade creditors
- 
3,140 
Taxes and social security
- 
1,871 
11,296 
26,578 
8
Loans to directors
Dirctor owes £4052 to the company
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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