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Company Registration No. 10947658 (England and Wales)
MAYFIELD CONSTRUCTION & BUILDING LIMITED Unaudited accounts for the year ended 30 September 2024
MAYFIELD CONSTRUCTION & BUILDING LIMITED Unaudited accounts Contents
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MAYFIELD CONSTRUCTION & BUILDING LIMITED Company Information for the year ended 30 September 2024
Directors
Mr Edward Kelvin Smith Mrs Claire Maria Smith
Company Number
10947658 (England and Wales)
Registered Office
222 Lower Higham Road Gravesend Kent DA12 2NN United Kingdom
Accountants
MCC Partners 1a Saddington Street Gravesend Kent DA12 1ED
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MAYFIELD CONSTRUCTION & BUILDING LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,466 
13,931 
Current assets
Inventories
6,450 
2,000 
Debtors
435 
1,365 
Cash at bank and in hand
35,795 
35,914 
42,680 
39,279 
Creditors: amounts falling due within one year
(12,748)
(8,236)
Net current assets
29,932 
31,043 
Total assets less current liabilities
34,398 
44,974 
Creditors: amounts falling due after more than one year
(6,736)
(10,974)
Provisions for liabilities
Deferred tax
(3,822)
(2,469)
Net assets
23,840 
31,531 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
23,838 
31,529 
Shareholders' funds
23,840 
31,531 
For the year ending 30 September 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 30 June 2025 and were signed on its behalf by
Mr Edward Kelvin Smith Director Company Registration No. 10947658
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MAYFIELD CONSTRUCTION & BUILDING LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
MAYFIELD CONSTRUCTION & BUILDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10947658. The registered office is 222 Lower Higham Road, Gravesend, Kent, DA12 2NN, United Kingdom.
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: 25% Reducing Balance method
Motor vehicles
25% on straight line
Fixtures & fittings
25% on straight line
Computer equipment
25% on straight line
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.
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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MAYFIELD CONSTRUCTION & BUILDING LIMITED Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
28,660 
15,000 
1,200 
44,860 
At 30 September 2024
28,660 
15,000 
1,200 
44,860 
Depreciation
At 1 October 2023
22,829 
7,500 
600 
30,929 
Charge for the year
5,415 
3,750 
300 
9,465 
At 30 September 2024
28,244 
11,250 
900 
40,394 
Net book value
At 30 September 2024
416 
3,750 
300 
4,466 
At 30 September 2023
5,831 
7,500 
600 
13,931 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
435 
435 
Other debtors
- 
930 
435 
1,365 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,635 
10,262 
Trade creditors
6,570 
2,859 
Taxes and social security
3,055 
1,063 
Loans from directors
488 
(5,948)
12,748 
8,236 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,736 
10,974 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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