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Company Registration No. 09575511 (England and Wales)
M & N DESIGN & BUILD LIMITED Unaudited accounts for the year ended 30 April 2024
M & N DESIGN & BUILD LIMITED Unaudited accounts Contents
Page
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M & N DESIGN & BUILD LIMITED Company Information for the year ended 30 April 2024
Directors
Mr Michael Simpson Mr Nicholas Panks
Company Number
09575511 (England and Wales)
Registered Office
Office 6 Riverside Business Centre King's Lynn Norfolk PE30 2HD
Accountants
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ
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M & N DESIGN & BUILD LIMITED Accountants' report
Accountants' report to the board of directors of M & N DESIGN & BUILD LIMITED on the preparation of the unaudited statutory accounts for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M & N DESIGN & BUILD LIMITED for the year ended 30 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of M & N DESIGN & BUILD LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of M & N DESIGN & BUILD LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & N DESIGN & BUILD LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M & N DESIGN & BUILD LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of M & N DESIGN & BUILD LIMITED. You consider that M & N DESIGN & BUILD LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M & N DESIGN & BUILD LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ 31 January 2025
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M & N DESIGN & BUILD LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,272 
44,885 
Current assets
Inventories
140,000 
923,095 
Debtors
243,964 
33,182 
Cash at bank and in hand
2,581 
16,766 
386,545 
973,043 
Creditors: amounts falling due within one year
(64,053)
(632,320)
Net current assets
322,492 
340,723 
Total assets less current liabilities
357,764 
385,608 
Creditors: amounts falling due after more than one year
(22,000)
(30,543)
Net assets
335,764 
355,065 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
335,664 
354,965 
Shareholders' funds
335,764 
355,065 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 January 2025 and were signed on its behalf by
Mr Nicholas Panks Director Company Registration No. 09575511
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M & N DESIGN & BUILD LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
M & N DESIGN & BUILD LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09575511. The registered office is Office 6, Riverside Business Centre, King's Lynn, Norfolk, PE30 2HD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
On cost over 3 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
34,021 
68,267 
1,248 
103,536 
At 30 April 2024
34,021 
68,267 
1,248 
103,536 
Depreciation
At 1 May 2023
17,936 
39,467 
1,248 
58,651 
Charge for the year
2,413 
7,200 
- 
9,613 
At 30 April 2024
20,349 
46,667 
1,248 
68,264 
Net book value
At 30 April 2024
13,672 
21,600 
- 
35,272 
At 30 April 2023
16,085 
28,800 
- 
44,885 
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M & N DESIGN & BUILD LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,225 
7,264 
Trade debtors
2,310 
- 
Accrued income and prepayments
- 
5,918 
Other debtors
240,429 
20,000 
243,964 
33,182 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
15,000 
- 
Obligations under finance leases and hire purchase contracts
- 
9,231 
Trade creditors
38,188 
278,117 
Taxes and social security
10,265 
29,403 
Other creditors
- 
1,692 
Loans from directors
- 
313,277 
Accruals
600 
600 
64,053 
632,320 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,000 
30,543 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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