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Registered number: 03683322
Mannpower Electrical Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Hammond Ford & Co Limited
Unit 6 Church Road
Barrow
Bury St. Edmunds
IP29 5AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03683322
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,857 15,324
12,857 15,324
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 150,089 66,788
153,089 69,788
Creditors: Amounts Falling Due Within One Year 7 (142,283 ) (55,971 )
NET CURRENT ASSETS (LIABILITIES) 10,806 13,817
TOTAL ASSETS LESS CURRENT LIABILITIES 23,663 29,141
Creditors: Amounts Falling Due After More Than One Year 8 (38,375 ) (42,553 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (2,443 ) (2,912 )
NET LIABILITIES (17,155 ) (16,324 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (17,255 ) (16,424 )
SHAREHOLDERS' FUNDS (17,155) (16,324)
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Manning
Director
28th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mannpower Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03683322 . The registered office is 9 Leyland Close, Fison Way Industrial Estate, Thetford, Norfolk, IP24 1XA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 33% on cost
Plant & Machinery 33% and 15% reducing balance
Motor Vehicles 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 5)
3 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2023 3,122 45,648 53,373 102,143
Additions - 656 - 656
As at 30 April 2024 3,122 46,304 53,373 102,799
Depreciation
As at 1 May 2023 3,122 34,871 48,826 86,819
Provided during the period - 1,986 1,137 3,123
As at 30 April 2024 3,122 36,857 49,963 89,942
...CONTINUED
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Net Book Value
As at 30 April 2024 - 9,447 3,410 12,857
As at 1 May 2023 - 10,777 4,547 15,324
5. Stocks
2024 2023
£ £
Stock 3,000 3,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 95,792 41,579
Other debtors 39,670 24,670
Corporation tax recoverable assets 262 539
VAT 6,206 -
Directors' loan accounts 6,100 -
148,030 66,788
Due after more than one year
Corporation tax recoverable assets 2,059 -
150,089 66,788
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 112,393 28,751
Bank loans and overdrafts 20,903 3,568
Corporation tax 2,156 3,373
Other taxes and social security 5,180 -
VAT - 18,900
Net wages 300 -
Other creditors 271 299
Accruals and deferred income 1,080 1,080
142,283 55,971
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 38,375 42,553
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 2,443 2,912
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Paul Manning - 6,100 - - 6,100
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid - 22,365
13. Ultimate Controlling Party Not Known
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 5