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REGISTERED NUMBER: 10002110 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

M.A.S. Developments Limited

M.A.S. Developments Limited (Registered number: 10002110)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


M.A.S. Developments Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: M A Sicurella





REGISTERED OFFICE: 9 St George's Yard
Farnham
Surrey
GU9 7LW





REGISTERED NUMBER: 10002110 (England and Wales)





ACCOUNTANTS: Blackwood Futcher & Co.
Chartered Accountants
9 St George's Yard
Farnham
Surrey
GU9 7LW

M.A.S. Developments Limited (Registered number: 10002110)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,388 15,249

CURRENT ASSETS
Debtors 5 8,749 25,159
Cash at bank 17,829 12,130
26,578 37,289
CREDITORS
Amounts falling due within one year 6 28,946 35,195
NET CURRENT (LIABILITIES)/ASSETS (2,368 ) 2,094
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,020

17,343

PROVISIONS FOR LIABILITIES 2,251 3,812
NET ASSETS 15,769 13,531

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 15,569 13,331
15,769 13,531

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 January 2025 and were signed by:





M A Sicurella - Director


M.A.S. Developments Limited (Registered number: 10002110)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

M.A.S. Developments 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Garden office - 10% on cost
Plant and machinery - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

M.A.S. Developments Limited (Registered number: 10002110)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 - 53,505 53,505
Additions 8,991 2,026 11,017
At 30 April 2024 8,991 55,531 64,522
DEPRECIATION
At 1 May 2023 - 38,256 38,256
Charge for year 450 5,428 5,878
At 30 April 2024 450 43,684 44,134
NET BOOK VALUE
At 30 April 2024 8,541 11,847 20,388
At 30 April 2023 - 15,249 15,249

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 6,953
Other debtors 8,749 18,206
8,749 25,159

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 2,229 -
Taxation and social security 21,276 26,779
Other creditors 5,441 8,416
28,946 35,195

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
M A Sicurella
Balance outstanding at start of year 17,860 (46,334 )
Amounts advanced 71,168 154,394
Amounts repaid (81,273 ) (90,200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,755 17,860

The maximum amount owed to the company during the year by the director of the company, was £41,715. No interest was paid on this balance during the year.