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Registered Number: 09260223
England and Wales

 

 

 

TERENCE MCVAY FIRE ENGINEERING LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 20,479    26,434 
20,479    26,434 
Current assets      
Debtors 143,483    46,648 
Cash at bank and in hand   1,392 
143,483    48,040 
Creditors: amount falling due within one year (110,448)   (59,507)
Net current assets 33,035    (11,467)
 
Total assets less current liabilities 53,514    14,967 
Creditors: amount falling due after more than one year (6,014)   (14,492)
Net assets 47,500    475 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 47,400    375 
Shareholders' funds 47,500    475 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 March 2025 and were signed by:


-------------------------------
Terence McVay
Director
1
General Information
Terence McVay Fire Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 09260223, registration address The Counting House 4A Moss Lane, Swinton, Manchester, M27 9SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Plant and Machinery 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2023 45,000    45,000 
Additions  
Disposals  
At 31 October 2024 45,000    45,000 
Amortisation
At 01 November 2023 45,000    45,000 
Charge for year  
On disposals  
At 31 October 2024 45,000    45,000 
Net book values
At 31 October 2024  
At 31 October 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 November 2023 15,420    39,456    54,876 
Additions 308      308 
Disposals    
At 31 October 2024 15,728    39,456    55,184 
Depreciation
At 01 November 2023 11,725    16,717    28,442 
Charge for year 601    5,662    6,263 
On disposals    
At 31 October 2024 12,326    22,379    34,705 
Net book values
Closing balance as at 31 October 2024 3,402    17,077    20,479 
Opening balance as at 01 November 2023 3,695    22,739    26,434 

The net book value of Motor Vehicles includes £ 14,077 (2023 £19,739) in respect of assets leased under finance leases or hire purchase contracts.

2