2023-04-012024-03-312024-03-31false10703992Prestige Maintenance Services 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Prestige Maintenance Services Limited

Registered Number
10703992
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Prestige Maintenance Services Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Lee McDonough

Registered Address

21 Fair Oak Road
Burnage
Manchester
M19 1DT

Registered Number

10703992 (England and Wales)
Prestige Maintenance Services Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3294392
294392
Current assets
Stocks41,770480
Debtors52,8861,105
Cash at bank and on hand1,3783,164
6,0344,749
Creditors amounts falling due within one year6(6,152)(4,652)
Net current assets (liabilities)(118)97
Total assets less current liabilities176489
Provisions for liabilities7(56)(74)
Net assets120415
Capital and reserves
Called up share capital100100
Profit and loss account20315
Shareholders' funds120415
The financial statements were approved and authorised for issue by the Director on 26 November 2024, and are signed on its behalf by:
Lee McDonough
Director
Registered Company No. 10703992
Prestige Maintenance Services Limited
Notes to the Financial Statements
for the year ended 31 March 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.
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:

Reducing balance (%)
Plant and machinery25
Office Equipment25
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

Office Equipment

Total

£££
Cost or valuation
At 01 April 231,1575241,681
At 31 March 241,1575241,681
Depreciation and impairment
At 01 April 238913981,289
Charge for year673198
At 31 March 249584291,387
Net book value
At 31 March 2419995294
At 31 March 23266126392
4.Stocks

2024

2023

££
Work in progress1,770480
Total1,770480
5.Debtors: amounts due within one year

2024

2023

££
Other debtors2,8861,105
Total2,8861,105
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security4,8563,404
Accrued liabilities and deferred income1,2961,248
Total6,1524,652
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)5674
Total5674