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Registration number: 00939792

Moisture Control & Measurement Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

Moisture Control & Measurement Limited

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 4

 

Moisture Control & Measurement Limited

(Registration number: 00939792)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

154,205

164,043

Current assets

 

Stocks

5

60,774

51,245

Debtors

6

276,523

207,571

Cash at bank and in hand

 

1,192,005

1,290,755

 

1,529,302

1,549,571

Creditors: Amounts falling due within one year

7

(951,560)

(576,464)

Net current assets

 

577,742

973,107

Total assets less current liabilities

 

731,947

1,137,150

Provisions for liabilities

(12,985)

(14,502)

Net assets

 

718,962

1,122,648

Capital and reserves

 

Called up share capital

201

201

Share premium reserve

199

199

Profit and loss account

718,562

1,122,248

Total equity

 

718,962

1,122,648

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 January 2025 and signed on its behalf by:
 

.........................................
Anna L Wallis
Director

 

Moisture Control & Measurement Limited

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Rudgate
Thorp Arch Estate
Wetherby
West Yorkshire
LS23 7AU

These financial statements were authorised for issue by the Board on 23 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A
- 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Freehold land and buildings

2% per annum, straight line

Plant and machinery

10% per annum, reducing balance

Fixtures and fittings

10% per annum, reducing balance

Motor vehicles

20% per annum, reducing balance

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company during the year, was 9 (2023 - 8).

 

Moisture Control & Measurement Limited

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

4

Tangible assets

Freehold land and buildings
£

Plant and machinery, Fixtures and fittings
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

140,455

277,458

61,299

479,212

Additions

-

6,408

-

6,408

At 30 April 2024

140,455

283,866

61,299

485,620

Depreciation

At 1 May 2023

61,798

234,664

18,707

315,169

Charge for the year

2,809

4,919

8,518

16,246

At 30 April 2024

64,607

239,583

27,225

331,415

Carrying amount

At 30 April 2024

75,848

44,283

34,074

154,205

At 30 April 2023

78,657

42,794

42,592

164,043

5

Stocks

2024
£

2023
£

Raw materials and consumables

41,933

35,358

Work in progress

18,841

15,887

60,774

51,245

6

Debtors

Note

2024
£

2023
£

Trade debtors

 

174,105

171,140

Amounts owed by group undertakings and undertakings in which the company has a participating interest

34,053

-

Other debtors

 

68,365

36,431

Total current trade and other debtors

 

276,523

207,571

 

Moisture Control & Measurement Limited

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

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

818,539

527,377

Taxation and social security

7,066

7,134

Other creditors

125,955

41,953

951,560

576,464