1 false false false false false false false false false false true false false false false false false No description of principal activity 2023-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 1,149 839 78 917 232 310 xbrli:pure xbrli:shares iso4217:GBP 05126873 2023-07-01 2024-06-30 05126873 2024-06-30 05126873 2023-06-30 05126873 2022-07-01 2023-06-30 05126873 2023-06-30 05126873 2022-06-30 05126873 bus:Director1 2023-07-01 2024-06-30 05126873 core:WithinOneYear 2024-06-30 05126873 core:WithinOneYear 2023-06-30 05126873 core:ShareCapital 2024-06-30 05126873 core:ShareCapital 2023-06-30 05126873 core:RetainedEarningsAccumulatedLosses 2024-06-30 05126873 core:RetainedEarningsAccumulatedLosses 2023-06-30 05126873 bus:SmallEntities 2023-07-01 2024-06-30 05126873 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 05126873 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05126873 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05126873 bus:FullAccounts 2023-07-01 2024-06-30 05126873 core:ComputerEquipment 2023-07-01 2024-06-30 05126873 core:ComputerEquipment 2024-06-30 05126873 core:ComputerEquipment 2023-06-30
COMPANY REGISTRATION NUMBER: 05126873
M M Dubois Limited
Filleted Unaudited Financial Statements
30 June 2024
M M Dubois Limited
Statement of Financial Position
30 June 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
232
310
Current assets
Debtors
6
15,261
Cash at bank and in hand
1,772
14,728
--------
--------
17,033
14,728
Creditors: amounts falling due within one year
7
1,570
2,148
--------
--------
Net current assets
15,463
12,580
--------
--------
Total assets less current liabilities
15,695
12,890
--------
--------
Net assets
15,695
12,890
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
15,595
12,790
--------
--------
Shareholders funds
15,695
12,890
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
M M Dubois Limited
Statement of Financial Position (continued)
30 June 2024
These financial statements were approved by the board of directors and authorised for issue on 20 November 2024 , and are signed on behalf of the board by:
R C Illingworth
Director
Company registration number: 05126873
M M Dubois Limited
Notes to the Financial Statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% reducing balance
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 2 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 July 2023 and 30 June 2024
1,149
1,149
-------
-------
Depreciation
At 1 July 2023
839
839
Charge for the year
78
78
-------
-------
At 30 June 2024
917
917
-------
-------
Carrying amount
At 30 June 2024
232
232
-------
-------
At 30 June 2023
310
310
-------
-------
6. Debtors
2024
2023
£
£
Other debtors
15,261
--------
----
7. Creditors: amounts falling due within one year
2024
2023
£
£
Social security and other taxes
400
640
Other creditors
1,170
1,508
-------
-------
1,570
2,148
-------
-------
8. Director's advances, credits and guarantees
The director was advanced £15,865 in the year (2023: £nil). Interest was charged at HMRC's Official Rate of Interest and was unsecured and repayable on demand.