2023-10-012024-09-302024-09-30false11552980M D STROUD LIMITED2024-11-2047910falseiso4217:GBPxbrli:pure115529802023-10-01115529802024-09-30115529802023-10-012024-09-30115529802022-10-01115529802023-09-30115529802022-10-012023-09-3011552980bus:SmallEntities2023-10-012024-09-3011552980bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3011552980bus:FullAccounts2023-10-012024-09-3011552980bus:PrivateLimitedCompanyLtd2023-10-012024-09-3011552980core:WithinOneYear2024-09-3011552980core:AfterOneYear2024-09-3011552980core:WithinOneYear2023-09-3011552980core:AfterOneYear2023-09-3011552980core:ShareCapital2024-09-3011552980core:SharePremium2024-09-3011552980core:RevaluationReserve2024-09-3011552980core:OtherReservesSubtotal2024-09-3011552980core:RetainedEarningsAccumulatedLosses2024-09-3011552980core:ShareCapital2023-09-3011552980core:SharePremium2023-09-3011552980core:RevaluationReserve2023-09-3011552980core:OtherReservesSubtotal2023-09-3011552980core:RetainedEarningsAccumulatedLosses2023-09-3011552980core:LandBuildings2024-09-3011552980core:PlantMachinery2024-09-3011552980core:Vehicles2024-09-3011552980core:FurnitureFittings2024-09-3011552980core:OfficeEquipment2024-09-3011552980core:NetGoodwill2024-09-3011552980core:IntangibleAssetsOtherThanGoodwill2024-09-3011552980core:ListedExchangeTraded2024-09-3011552980core:UnlistedNon-exchangeTraded2024-09-3011552980core:LandBuildings2023-09-3011552980core:PlantMachinery2023-09-3011552980core:Vehicles2023-09-3011552980core:FurnitureFittings2023-09-3011552980core:OfficeEquipment2023-09-3011552980core:NetGoodwill2023-09-3011552980core:IntangibleAssetsOtherThanGoodwill2023-09-3011552980core:ListedExchangeTraded2023-09-3011552980core:UnlistedNon-exchangeTraded2023-09-3011552980core:LandBuildings2023-10-012024-09-3011552980core:PlantMachinery2023-10-012024-09-3011552980core:Vehicles2023-10-012024-09-3011552980core:FurnitureFittings2023-10-012024-09-3011552980core:OfficeEquipment2023-10-012024-09-3011552980core:NetGoodwill2023-10-012024-09-3011552980core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3011552980core:ListedExchangeTraded2023-10-012024-09-3011552980core:UnlistedNon-exchangeTraded2023-10-012024-09-3011552980core:MoreThanFiveYears2023-10-012024-09-3011552980core:Non-currentFinancialInstruments2024-09-3011552980core:Non-currentFinancialInstruments2023-09-3011552980dpl:CostSales2023-10-012024-09-3011552980dpl:DistributionCosts2023-10-012024-09-3011552980core:LandBuildings2023-10-012024-09-3011552980core:PlantMachinery2023-10-012024-09-3011552980core:Vehicles2023-10-012024-09-3011552980core:FurnitureFittings2023-10-012024-09-3011552980core:OfficeEquipment2023-10-012024-09-3011552980dpl:AdministrativeExpenses2023-10-012024-09-3011552980core:NetGoodwill2023-10-012024-09-3011552980core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3011552980dpl:GroupUndertakings2023-10-012024-09-3011552980dpl:ParticipatingInterests2023-10-012024-09-3011552980dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3011552980core:ListedExchangeTraded2023-10-012024-09-3011552980dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3011552980core:UnlistedNon-exchangeTraded2023-10-012024-09-3011552980dpl:CostSales2022-10-012023-09-3011552980dpl:DistributionCosts2022-10-012023-09-3011552980core:LandBuildings2022-10-012023-09-3011552980core:PlantMachinery2022-10-012023-09-3011552980core:Vehicles2022-10-012023-09-3011552980core:FurnitureFittings2022-10-012023-09-3011552980core:OfficeEquipment2022-10-012023-09-3011552980dpl:AdministrativeExpenses2022-10-012023-09-3011552980core:NetGoodwill2022-10-012023-09-3011552980core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3011552980dpl:GroupUndertakings2022-10-012023-09-3011552980dpl:ParticipatingInterests2022-10-012023-09-3011552980dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3011552980core:ListedExchangeTraded2022-10-012023-09-3011552980dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3011552980core:UnlistedNon-exchangeTraded2022-10-012023-09-3011552980core:NetGoodwill2024-09-3011552980core:IntangibleAssetsOtherThanGoodwill2024-09-3011552980core:LandBuildings2024-09-3011552980core:PlantMachinery2024-09-3011552980core:Vehicles2024-09-3011552980core:FurnitureFittings2024-09-3011552980core:OfficeEquipment2024-09-3011552980core:AfterOneYear2024-09-3011552980core:WithinOneYear2024-09-3011552980core:ListedExchangeTraded2024-09-3011552980core:UnlistedNon-exchangeTraded2024-09-3011552980core:ShareCapital2024-09-3011552980core:SharePremium2024-09-3011552980core:RevaluationReserve2024-09-3011552980core:OtherReservesSubtotal2024-09-3011552980core:RetainedEarningsAccumulatedLosses2024-09-3011552980core:NetGoodwill2023-09-3011552980core:IntangibleAssetsOtherThanGoodwill2023-09-3011552980core:LandBuildings2023-09-3011552980core:PlantMachinery2023-09-3011552980core:Vehicles2023-09-3011552980core:FurnitureFittings2023-09-3011552980core:OfficeEquipment2023-09-3011552980core:AfterOneYear2023-09-3011552980core:WithinOneYear2023-09-3011552980core:ListedExchangeTraded2023-09-3011552980core:UnlistedNon-exchangeTraded2023-09-3011552980core:ShareCapital2023-09-3011552980core:SharePremium2023-09-3011552980core:RevaluationReserve2023-09-3011552980core:OtherReservesSubtotal2023-09-3011552980core:RetainedEarningsAccumulatedLosses2023-09-3011552980core:NetGoodwill2022-10-0111552980core:IntangibleAssetsOtherThanGoodwill2022-10-0111552980core:LandBuildings2022-10-0111552980core:PlantMachinery2022-10-0111552980core:Vehicles2022-10-0111552980core:FurnitureFittings2022-10-0111552980core:OfficeEquipment2022-10-0111552980core:AfterOneYear2022-10-0111552980core:WithinOneYear2022-10-0111552980core:ListedExchangeTraded2022-10-0111552980core:UnlistedNon-exchangeTraded2022-10-0111552980core:ShareCapital2022-10-0111552980core:SharePremium2022-10-0111552980core:RevaluationReserve2022-10-0111552980core:OtherReservesSubtotal2022-10-0111552980core:RetainedEarningsAccumulatedLosses2022-10-0111552980core:AfterOneYear2023-10-012024-09-3011552980core:WithinOneYear2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3011552980core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3011552980core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3011552980core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3011552980core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3011552980core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3011552980bus:Director12023-10-012024-09-30

M D STROUD LIMITED

Registered Number
11552980
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

M D STROUD LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

STROUD, Marc David

Registered Address

1 Yew Road
Southampton
SO18 6AW

Registered Number

11552980 (England and Wales)
M D STROUD LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3793426
793426
Current assets
Stocks460,00015,000
Debtors-2,434
Cash at bank and on hand8,1716,629
68,17124,063
Creditors amounts falling due within one year5(67,140)(23,370)
Net current assets (liabilities)1,031693
Total assets less current liabilities1,8241,119
Net assets1,8241,119
Capital and reserves
Called up share capital1,0011,000
Profit and loss account823119
Shareholders' funds1,8241,119
The financial statements were approved and authorised for issue by the Director on 20 November 2024, and are signed on its behalf by:
STROUD, Marc David
Director
Registered Company No. 11552980
M D STROUD LIMITED
Notes to the Financial Statements
for the year ended 30 September 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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. 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.
Current taxation
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.
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:

Straight line (years)
Office Equipment4
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 year21
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 231,0141,014
Additions629629
At 30 September 241,6431,643
Depreciation and impairment
At 01 October 23588588
Charge for year262262
At 30 September 24850850
Net book value
At 30 September 24793793
At 30 September 23426426
4.Stocks

2024

2023

££
Finished goods60,00015,000
Total60,00015,000
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables108-
Amounts owed to related parties43,755-
Taxation and social security21,95222,055
Accrued liabilities and deferred income1,3251,315
Total67,14023,370
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.
6.Related party transactions
As at the year end 30th September 2024 the following amount is owed to Mr M Stroud - £43,754.95