2023-11-012024-10-312024-10-31false11619124MCS JOINERY 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MCS JOINERY LTD

Registered Number
11619124
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

MCS JOINERY LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Mr M C Stones

Registered Address

23 Woodland Road
Darlington
DL3 7BJ

Registered Number

11619124 (England and Wales)
MCS JOINERY LTD
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,4069,506
7,4069,506
Current assets
Stocks-4,500
Cash at bank and on hand8,3436,514
8,34311,014
Creditors amounts falling due within one year4(10,564)(12,021)
Net current assets (liabilities)(2,221)(1,007)
Total assets less current liabilities5,1858,499
Creditors amounts falling due after one year(4,698)(7,624)
Net assets487875
Capital and reserves
Called up share capital11
Profit and loss account486874
Shareholders' funds487875
The financial statements were approved and authorised for issue by the Director on 22 July 2025, and are signed on its behalf by:
Mr M C Stones
Director
Registered Company No. 11619124
MCS JOINERY LTD
Notes to the Financial Statements
for the year ended 31 October 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.
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 machinery15
Vehicles25
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 year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2320,483
At 31 October 2420,483
Depreciation and impairment
At 01 November 2310,977
Charge for year2,100
At 31 October 2413,077
Net book value
At 31 October 247,406
At 31 October 239,506
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,5592,497
Other creditors8,0059,524
Total10,56412,021