IRIS Accounts Production v24.3.0.553 06840319 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068403192023-03-31068403192024-03-31068403192023-04-012024-03-31068403192022-03-31068403192022-04-012023-03-31068403192023-03-3106840319ns15:EnglandWales2023-04-012024-03-3106840319ns14:PoundSterling2023-04-012024-03-3106840319ns10:Director12023-04-012024-03-3106840319ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106840319ns10:SmallEntities2023-04-012024-03-3106840319ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3106840319ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106840319ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106840319ns10:FullAccounts2023-04-012024-03-310684031912023-04-012024-03-3106840319ns10:OrdinaryShareClass12023-04-012024-03-3106840319ns10:Director22023-04-012024-03-3106840319ns10:RegisteredOffice2023-04-012024-03-3106840319ns5:CurrentFinancialInstruments2024-03-3106840319ns5:CurrentFinancialInstruments2023-03-3106840319ns5:Non-currentFinancialInstruments2024-03-3106840319ns5:Non-currentFinancialInstruments2023-03-3106840319ns5:ShareCapital2024-03-3106840319ns5:ShareCapital2023-03-3106840319ns5:RetainedEarningsAccumulatedLosses2024-03-3106840319ns5:RetainedEarningsAccumulatedLosses2023-03-3106840319ns5:NetGoodwill2023-04-012024-03-3106840319ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106840319ns5:NetGoodwill2023-03-3106840319ns5:NetGoodwill2024-03-3106840319ns5:NetGoodwill2023-03-3106840319ns5:PlantMachinery2023-03-3106840319ns5:PlantMachinery2023-04-012024-03-3106840319ns5:PlantMachinery2024-03-3106840319ns5:PlantMachinery2023-03-3106840319ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3106840319ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3106840319ns5:AcceleratedTaxDepreciationDeferredTax2024-03-3106840319ns5:AcceleratedTaxDepreciationDeferredTax2023-03-3106840319ns5:DeferredTaxation2023-03-3106840319ns5:DeferredTaxation2024-03-3106840319ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 06840319 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Mezzanine Floor Engineering Limited

Mezzanine Floor Engineering Limited (Registered number: 06840319)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mezzanine Floor Engineering Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: L F White
Mrs S M White





REGISTERED OFFICE: Santa Maria
Anchor Lane, The Heath
Dedham
Colchester
Essex
CO7 6BX





REGISTERED NUMBER: 06840319 (England and Wales)





ACCOUNTANT: Dedham Accountancy & Taxation Services Limited
t/a R J Woods & Co
Santa Maria
Anchor Lane, The Heath
Dedham
Colchester
Essex
CO7 6BX

Mezzanine Floor Engineering Limited (Registered number: 06840319)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 4,069 2,652
4,069 2,652

CURRENT ASSETS
Debtors 7 67,493 114,276
Cash at bank and in hand 41,584 42,421
109,077 156,697
CREDITORS
Amounts falling due within one year 8 83,437 132,539
NET CURRENT ASSETS 25,640 24,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,709

26,810

CREDITORS
Amounts falling due after more than one
year

9

(15,661

)

(25,779

)

PROVISIONS FOR LIABILITIES 10 (844 ) (504 )
NET ASSETS 13,204 527

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 13,104 427
SHAREHOLDERS' FUNDS 13,204 527

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

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

Mezzanine Floor Engineering Limited (Registered number: 06840319)

Balance Sheet - continued
31 March 2024


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 29 November 2024 and were signed on its behalf by:





L F White - Director


Mezzanine Floor Engineering Limited (Registered number: 06840319)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Mezzanine Floor Engineering 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£).

Going concern:
The directors have considered the company's position at the time of signing the financial statements and for the foreseeable future, being a period of at least twelve months from the date of approval of the financial statements. The directors have considered the company's financial strength, together with an assessment its operations and its finances. In addition, the directors have confirmed that they will continue to financially support the company for the foreseeable future, and there have been no indications from the company's other creditors that they will not continue to support the company for the foreseeable future,.

Based on all of this, the directors have concluded that there is a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. Therefore, the company will continue to adopt the going concern basis of accounting in preparing these financial statements.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods and services:
Revenue from the sale of goods and services s recognised when the company has transferred the significant risks and rewards of ownership to the buyer, which is usually on the shipment of the goods, or on the completion of the provision of services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of one 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.

Mezzanine Floor Engineering Limited (Registered number: 06840319)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of the assets less their residual value over their estimated useful lives, using the straight line method.

Depreciation is provided on the following basis:

Plant and machinery etc - 20% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains or losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of the tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances
have been met.

Deferred tax balances are not recognised in respect of permanent timing differences except in respect of business combinations, when deferred tax is recognised on the differences between fair values of assets acquired and the future tax deductions available for them and the differences between fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the company's benefit from the use of the leased asset.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Mezzanine Floor Engineering Limited (Registered number: 06840319)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans,are measured at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 350
AMORTISATION
At 1 April 2023
and 31 March 2024 350
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 16,345
Additions 2,558
At 31 March 2024 18,903
DEPRECIATION
At 1 April 2023 13,693
Charge for year 1,141
At 31 March 2024 14,834
NET BOOK VALUE
At 31 March 2024 4,069
At 31 March 2023 2,652

Mezzanine Floor Engineering Limited (Registered number: 06840319)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 60,854 92,753
Other debtors 6,639 21,523
67,493 114,276

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,792 10,434
Trade creditors 43,768 81,211
Taxation and social security 13,413 23,194
Other creditors 15,464 17,700
83,437 132,539

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 15,661 25,779

10. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax
Accelerated capital allowances 844 504

Deferred
tax
£   
Balance at 1 April 2023 504
Accelerated capital allowances 294
Increase re:tax rate change 46
Balance at 31 March 2024 844

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

12. RELATED PARTY DISCLOSURES

At the Balance Sheet date Other Creditors includes balances on loans made to the company by the directors, totalling £12,764 (2023: £14,998). The loans are interest-free, unsecured and repayable on demand.