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MJ Proctor Plastering Ltd

Registered Number
15673363
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2025

MJ Proctor Plastering Ltd
Company Information
for the period from 23 April 2024 to 30 April 2025

Directors

Sally Hardy
Matthew John Proctor

Registered Address

22 Bondicar Road
Hadston
Morpeth
NE65 9SR

Registered Number

15673363 (England and Wales)
MJ Proctor Plastering Ltd
Balance Sheet as at
30 April 2025

Notes

2025

£

£

Fixed assets
Tangible assets341,525
41,525
Current assets
Debtors33,857
Cash at bank and on hand23,206
57,063
Creditors amounts falling due within one year4(77,203)
Net current assets (liabilities)(20,140)
Total assets less current liabilities21,385
Provisions for liabilities5(7,890)
Net assets13,495
Capital and reserves
Profit and loss account13,495
Shareholders' funds13,495
The financial statements were approved and authorised for issue by the Board of Directors on 9 July 2025, and are signed on its behalf by:
Matthew John Proctor
Director
Registered Company No. 15673363
MJ Proctor Plastering Ltd
Notes to the Financial Statements
for the period ended 30 April 2025

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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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 (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-3
2.Average number of employees

2025
Average number of employees during the year4
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
Additions12,23368,2561,03881,527
Disposals-(11,663)-(11,663)
At 30 April 2512,23356,5931,03869,864
Depreciation and impairment
Charge for year1,5609,04520310,808
On disposals-(389)-(389)
Other adjustments5,99411,926-17,920
At 30 April 257,55420,58220328,339
Net book value
At 30 April 254,67936,01183541,525
At 22 April 24----
4.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables10,097
Taxation and social security17,362
Other creditors45,246
Accrued liabilities and deferred income4,498
Total77,203
5.Provisions for liabilities

2025

£
Net deferred tax liability (asset)7,890
Total7,890
6.Further information regarding the company's financial position
The adjustment included in fixed asset depreciation represents the brought forward depreciation value on assets owned by the original unincorporated business at the point of incorporation. The acquisition costs have been included at historical cost value so assets have been transferred at net book value.