2023-09-012024-08-312024-08-31false07747510B MASSEY 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B MASSEY LIMITED

Registered Number
07747510
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

B MASSEY LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

MASSEY, Brian
MASSEY, Joanna Edith

Registered Address

35 St. Leonards Road
Northampton
NN4 8DL

Registered Number

07747510 (England and Wales)
B MASSEY LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,335744
1,335744
Current assets
Stocks42,1103,900
Debtors55,1467,112
Cash at bank and on hand22,54133,571
29,79744,583
Creditors amounts falling due within one year6(26,625)(28,763)
Net current assets (liabilities)3,17215,820
Total assets less current liabilities4,50716,564
Provisions for liabilities7(254)(141)
Net assets4,25316,423
Capital and reserves
Called up share capital100100
Profit and loss account4,15316,323
Shareholders' funds4,25316,423
The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2024, and are signed on its behalf by:
MASSEY, Brian
Director
Registered Company No. 07747510
B MASSEY LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Stocks 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 year11
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 September 23479-1,5212,000
Additions-292653945
At 31 August 244792922,1742,945
Depreciation and impairment
At 01 September 23479-7771,256
Charge for year-73281354
At 31 August 24479731,0581,610
Net book value
At 31 August 24-2191,1161,335
At 31 August 23--744744
4.Stocks

2024

2023

££
Work in progress2,1103,900
Total2,1103,900
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-660
Other debtors4,5494,549
Prepayments and accrued income5971,903
Total5,1467,112
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security19,40623,034
Other creditors5,2143,824
Accrued liabilities and deferred income2,0051,905
Total26,62528,763
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.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)254141
Total254141