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Company Registration No. 05295169 (England and Wales)
Morris Bros Kitchens Ltd Unaudited accounts for the year ended 30 November 2024
Morris Bros Kitchens Ltd Unaudited accounts Contents
Page
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Morris Bros Kitchens Ltd Company Information for the year ended 30 November 2024
Directors
Paul Morris Shani Patrcia Morris
Company Number
05295169 (England and Wales)
Registered Office
Morris Bros 5 Portland Road Aberystwyth Dyfed SY23 2NL Wales
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Morris Bros Kitchens Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
87,121 
98,324 
Current assets
Inventories
50,211 
46,000 
Debtors
1,630 
1,013 
Cash at bank and in hand
22,967 
53,410 
74,808 
100,423 
Creditors: amounts falling due within one year
(71,726)
(87,480)
Net current assets
3,082 
12,943 
Total assets less current liabilities
90,203 
111,267 
Creditors: amounts falling due after more than one year
(3,744)
(11,378)
Provisions for liabilities
Deferred tax
(7,969)
(7,969)
Net assets
78,490 
91,920 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
78,370 
91,800 
Shareholders' funds
78,490 
91,920 
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 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 31 August 2025 and were signed on its behalf by
Paul Morris Director Company Registration No. 05295169
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Morris Bros Kitchens Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Morris Bros Kitchens Ltd is a private company, limited by shares, registered in England and Wales, registration number 05295169. The registered office is Morris Bros, 5 Portland Road, Aberystwyth, Dyfed, SY23 2NL, Wales.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
25% WDV
Motor vehicles
25% WDV
Fixtures & fittings
25%WDV
Computer equipment
25% WDV
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Morris Bros Kitchens Ltd Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2023
48,515 
6,888 
106,680 
1,736 
9,665 
173,484 
Additions
- 
1,666 
- 
- 
- 
1,666 
At 30 November 2024
48,515 
8,554 
106,680 
1,736 
9,665 
175,150 
Depreciation
At 1 December 2023
- 
4,017 
62,336 
1,496 
7,311 
75,160 
Charge for the year
- 
1,134 
11,086 
60 
589 
12,869 
At 30 November 2024
- 
5,151 
73,422 
1,556 
7,900 
88,029 
Net book value
At 30 November 2024
48,515 
3,403 
33,258 
180 
1,765 
87,121 
At 30 November 2023
48,515 
2,871 
44,344 
240 
2,354 
98,324 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,630 
1,013 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,994 
6,994 
VAT
12,759 
27,322 
Trade creditors
29,745 
30,035 
Taxes and social security
17,734 
14,529 
Other creditors
691 
3,927 
Loans from directors
803 
1,673 
Accruals
3,000 
3,000 
71,726 
87,480 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,744 
11,378 
8
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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