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MAJOR CARPENTRY AND CONSTRUCTION LTD

Registered Number
15089581
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2024

MAJOR CARPENTRY AND CONSTRUCTION LTD
Company Information
for the period from 22 August 2023 to 31 August 2024

Directors

H.T. MAJOR
J.E.T. MAJOR

Registered Address

35 Sandyhurst Lane
Ashford
TN25 4NS

Registered Number

15089581 (England and Wales)
MAJOR CARPENTRY AND CONSTRUCTION LTD
Balance Sheet as at
31 August 2024

Notes

2024

£

£

Fixed assets
Tangible assets323,746
23,746
Current assets
Debtors1,953
Cash at bank and on hand57,312
59,265
Creditors amounts falling due within one year4(62,505)
Net current assets (liabilities)(3,240)
Total assets less current liabilities20,506
Provisions for liabilities5(1,216)
Net assets19,290
Capital and reserves
Called up share capital100
Profit and loss account19,190
Shareholders' funds19,290
The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2025, and are signed on its behalf by:
J.E.T. MAJOR
Director
Registered Company No. 15089581
MAJOR CARPENTRY AND CONSTRUCTION LTD
Notes to the Financial Statements
for the period ended 31 August 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions35,49035,490
Disposals(6,240)(6,240)
At 31 August 2429,25029,250
Depreciation and impairment
Charge for year5,5045,504
At 31 August 245,5045,504
Net book value
At 31 August 2423,74623,746
At 21 August 23--
4.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables26,793
Taxation and social security29,858
Other creditors3,209
Accrued liabilities and deferred income2,645
Total62,505
5.Provisions for liabilities

2024

£
Net deferred tax liability (asset)1,216
Total1,216