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REGISTERED NUMBER: 04620245 (England and Wales)

















M C Builders (Dorset) Limited

Financial Statements

for the Year Ended 31 January 2024






M C Builders (Dorset) Limited (Registered number: 04620245)

Contents of the Financial Statements
for the year ended 31 January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


M C Builders (Dorset) Limited

Company Information
for the year ended 31 January 2024







DIRECTORS: M E Cutler
Mrs A Cutler
O M Cutler



SECRETARY: Mrs A Cutler



REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX



REGISTERED NUMBER: 04620245 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: HSBC Bank plc
396 Wimborne Road
Winton
Bournemouth
Dorset
BH9 2HA

M C Builders (Dorset) Limited (Registered number: 04620245)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,559 25,428
20,559 25,428

CURRENT ASSETS
Debtors 6 270,557 251,681
Cash at bank 182,483 192,735
453,040 444,416
CREDITORS
Amounts falling due within one year 7 428,113 434,071
NET CURRENT ASSETS 24,927 10,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,486

35,773

PROVISIONS FOR LIABILITIES 4,815 6,103
NET ASSETS 40,671 29,670

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 40,571 29,570
SHAREHOLDERS' FUNDS 40,671 29,670

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 8 October 2024 and were signed on its behalf by:





M E Cutler - Director


M C Builders (Dorset) Limited (Registered number: 04620245)

Notes to the Financial Statements
for the year ended 31 January 2024


1. STATUTORY INFORMATION

M C Builders (Dorset) Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance

Taxation
Taxation for the year 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

M C Builders (Dorset) Limited (Registered number: 04620245)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 15,000
AMORTISATION
At 1 February 2023
and 31 January 2024 15,000
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 February 2023 62,860
Additions 899
Disposals (6,433 )
At 31 January 2024 57,326
DEPRECIATION
At 1 February 2023 37,432
Charge for year 3,861
Eliminated on disposal (4,526 )
At 31 January 2024 36,767
NET BOOK VALUE
At 31 January 2024 20,559
At 31 January 2023 25,428

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 156,163 134,588
Amounts recoverable on contracts 15,457 15,167
Other debtors 98,756 101,685
Prepayments and accrued income 181 241
270,557 251,681

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 377,562 411,862
UK corporation tax 39,325 2,738
Tax and social security costs 1,897 2,626
Other creditors 1,775 236
Directors' current accounts 203 7,229
Accruals and deferred income 7,351 9,380
428,113 434,071