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Company Registration No. 06586839 (England and Wales)
M & D Fire Engineering Limited Unaudited accounts for the year ended 31 August 2024
M & D Fire Engineering Limited Unaudited accounts Contents
Page
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M & D Fire Engineering Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
29,318 
43,170 
Current assets
Debtors
163,223 
130,117 
Cash at bank and in hand
47,258 
22,922 
210,481 
153,039 
Creditors: amounts falling due within one year
(100,203)
(63,123)
Net current assets
110,278 
89,916 
Total assets less current liabilities
139,596 
133,086 
Creditors: amounts falling due after more than one year
(29,794)
(47,372)
Net assets
109,802 
85,714 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
109,800 
85,712 
Shareholders' funds
109,802 
85,714 
For the year ending 31 August 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 29 May 2025 and were signed on its behalf by
Martin Hamilton Director Company Registration No. 06586839
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M & D Fire Engineering Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
M & D Fire Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 06586839. The registered office is 489 Rochdale Road, Middleton, Manchester, M24 2GN.
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.
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:
Motor vehicles
20% Straight line
Computer equipment
15% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
4,442 
68,970 
73,412 
At 31 August 2024
4,442 
68,970 
73,412 
Depreciation
At 1 September 2023
4,054 
26,188 
30,242 
Charge for the year
58 
13,794 
13,852 
At 31 August 2024
4,112 
39,982 
44,094 
Net book value
At 31 August 2024
330 
28,988 
29,318 
At 31 August 2023
388 
42,782 
43,170 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,695 
7,567 
Trade debtors
159,528 
122,550 
163,223 
130,117 
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M & D Fire Engineering Limited Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
12,568 
12,568 
Obligations under finance leases and hire purchase contracts
5,010 
5,010 
Trade creditors
24 
705 
Taxes and social security
82,313 
44,798 
Loans from directors
288 
42 
100,203 
63,123 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
21,026 
33,594 
Obligations under finance leases and hire purchase contracts
8,768 
13,778 
29,794 
47,372 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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