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Registered number: 13730853
M.O.D. Construction Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
BG Accountancy Services Ltd
Independent Certified Practising Accountants
120 Queens Hill Crescent
Newport
NP20 5HF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13730853
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,435 18,176
22,435 18,176
CURRENT ASSETS
Debtors 5 - 7,905
Cash at bank and in hand 1,407 -
1,407 7,905
Creditors: Amounts Falling Due Within One Year 6 (10,510 ) (2,722 )
NET CURRENT ASSETS (LIABILITIES) (9,103 ) 5,183
TOTAL ASSETS LESS CURRENT LIABILITIES 13,332 23,359
NET ASSETS 13,332 23,359
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 13,331 23,358
SHAREHOLDERS' FUNDS 13,332 23,359
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael O'Driscoll
Director
21/01/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
M.O.D. Construction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13730853 . The registered office is 19 Beechdale Road, Newport, NP19 8AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2023 4,220 18,500 22,720
Additions - 4,259 4,259
As at 30 November 2024 4,220 22,759 26,979
Depreciation
As at 1 December 2023 844 3,700 4,544
As at 30 November 2024 844 3,700 4,544
Net Book Value
As at 30 November 2024 3,376 19,059 22,435
As at 1 December 2023 3,376 14,800 18,176
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Director's loan account - 7,905
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 1,804
Corporation tax 468 468
Accruals and deferred income 450 450
Director's loan account 9,592 -
10,510 2,722
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 3