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MOUNT PLEASANT SUSTAINABLE SELFBUILD LTD

Registered Number
08678106
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

MOUNT PLEASANT SUSTAINABLE SELFBUILD LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

ARMSTRONG, Ian James
DAVIS, Nathan John

Company Secretary

DAVIS, Nathan

Registered Address

11a Kimberley Park Road
Falmouth
TR11 2DA

Registered Number

08678106 (England and Wales)
MOUNT PLEASANT SUSTAINABLE SELFBUILD LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,3208,426
6,3208,426
Current assets
Stocks448,89147,971
Debtors560,044266
Cash at bank and on hand45,655112,986
154,590161,223
Creditors amounts falling due within one year6(17,643)(21,820)
Net current assets (liabilities)136,947139,403
Total assets less current liabilities143,267147,829
Net assets143,267147,829
Capital and reserves
Called up share capital44
Profit and loss account143,263147,825
Shareholders' funds143,267147,829
The financial statements were approved and authorised for issue by the Board of Directors on 8 February 2025, and are signed on its behalf by:
DAVIS, Nathan John
Director
Registered Company No. 08678106
MOUNT PLEASANT SUSTAINABLE SELFBUILD LTD
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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 October 2310,53310,533
At 30 September 2410,53310,533
Depreciation and impairment
At 01 October 232,1072,107
Charge for year2,1062,106
At 30 September 244,2134,213
Net book value
At 30 September 246,3206,320
At 30 September 238,4268,426
4.Stocks

2024

2023

££
Work in progress48,89147,971
Total48,89147,971
5.Debtors: amounts due within one year

2024

2023

££
Other debtors60,044266
Total60,044266
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security820
Other creditors17,14521,430
Accrued liabilities and deferred income490370
Total17,64321,820