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REGISTERED NUMBER: 13382109 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Moreton Deakin Construction Ltd

Moreton Deakin Construction Ltd (Registered number: 13382109)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Moreton Deakin Construction Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: L J Milner
S R Moreton Deakin





SECRETARY: Mrs S L Moreton Deakin





REGISTERED OFFICE: Office 200
Lawrence House
Riverside Drive
Cleckheaton
West Yorkshire
BD19 4DH





REGISTERED NUMBER: 13382109 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

Moreton Deakin Construction Ltd (Registered number: 13382109)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 158,559 67,529

CURRENT ASSETS
Stocks 203,760 68,080
Debtors 5 165,201 234,644
Cash at bank 27,314 12,244
396,275 314,968
CREDITORS
Amounts falling due within one year 6 413,953 346,347
NET CURRENT LIABILITIES (17,678 ) (31,379 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,881

36,150

CREDITORS
Amounts falling due after more than one
year

7

(81,595

)

(16,500

)

PROVISIONS FOR LIABILITIES (39,639 ) -
NET ASSETS 19,647 19,650

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 19,627 19,630
19,647 19,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Moreton Deakin Construction Ltd (Registered number: 13382109)

Balance Sheet - continued
31 May 2024


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 Board of Directors and authorised for issue on 24 October 2024 and were signed on its behalf by:





L J Milner - Director


Moreton Deakin Construction Ltd (Registered number: 13382109)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Moreton Deakin Construction Ltd 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% straight line and 25% reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Moreton Deakin Construction Ltd (Registered number: 13382109)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 22,971 44,995 5,619 73,585
Additions 2,700 117,993 1,992 122,685
At 31 May 2024 25,671 162,988 7,611 196,270
DEPRECIATION
At 1 June 2023 2,062 2,637 1,357 6,056
Charge for year 5,555 23,589 2,511 31,655
At 31 May 2024 7,617 26,226 3,868 37,711
NET BOOK VALUE
At 31 May 2024 18,054 136,762 3,743 158,559
At 31 May 2023 20,909 42,358 4,262 67,529

Moreton Deakin Construction Ltd (Registered number: 13382109)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2023 35,000
Additions 117,993
At 31 May 2024 152,993
DEPRECIATION
At 1 June 2023 2,637
Charge for year 21,090
At 31 May 2024 23,727
NET BOOK VALUE
At 31 May 2024 129,266
At 31 May 2023 32,363

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 162,119 174,546
Other debtors 3,082 60,098
165,201 234,644

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 33,332 6,000
Trade creditors 286,571 213,684
Amounts owed to group undertakings 36,077 -
Taxation and social security 54,766 72,234
Other creditors 3,207 54,429
413,953 346,347

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 81,595 16,500

Moreton Deakin Construction Ltd (Registered number: 13382109)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 114,927 22,500

Security is held over the assets on those specific finance agreements.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
£    £   
L J Milner
Balance outstanding at start of year 13,864 15,760
Amounts advanced 47,359 54,896
Amounts repaid (61,223 ) (56,792 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 13,864

S R Moreton Deakin
Balance outstanding at start of year (2,976 ) 1,500
Amounts advanced 11,781 18,238
Amounts repaid (8,805 ) (22,714 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (2,976 )