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Registered number: 05512377
Marcus Knight Interiors Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Quest Accounting Services Limited

Unit 10 Acorn Farm Business Centre Cublington Road
Wing
Leighton Buzzard
Bedfordshire
LU7 0LB
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2021 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Quest Accounting Services
8th July 2022
Quest Accounting Services Limited
Unit 10 Acorn Farm Business Centre Cublington Road
Wing
Leighton Buzzard
Bedfordshire
LU7 0LB
Page 1
Page 2
Balance Sheet
Registered number: 05512377
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 304 2,313
304 2,313
CURRENT ASSETS
Stocks 4 1,800 2,300
Debtors 5 692 -
Cash at bank and in hand 1,704 3,234
4,196 5,534
Creditors: Amounts Falling Due Within One Year 6 (3,500 ) (4,586 )
NET CURRENT ASSETS (LIABILITIES) 696 948
TOTAL ASSETS LESS CURRENT LIABILITIES 1,000 3,261
NET ASSETS 1,000 3,261
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account - 2,261
SHAREHOLDERS' FUNDS 1,000 3,261
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For the year ending 31 December 2021 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
M Knight
Director
8th July 2022
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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 25% Straight Line
Motor Vehicles 25% Straight Line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2020: 1)
1 1
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3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2021 20,186 20,273 40,459
As at 31 December 2021 20,186 20,273 40,459
Depreciation
As at 1 January 2021 18,775 19,371 38,146
Provided during the period 1,107 902 2,009
As at 31 December 2021 19,882 20,273 40,155
Net Book Value
As at 31 December 2021 304 - 304
As at 1 January 2021 1,411 902 2,313
4. Stocks
2021 2020
£ £
Stock - materials and work in progress 1,800 2,300
1,800 2,300
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 90 -
Director's loan account 602 -
692 -
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 444 693
Other taxes and social security 3,056 3,244
Director's loan account - 649
3,500 4,586
7. Share Capital
2021 2020
Allotted, Called up and fully paid 1,000 1,000
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
M Knight (649 ) 1,251 - - 602
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Marcus Knight by virtue of his ownership of 100% of the issued share capital in the company.
10. General Information
Marcus Knight Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05512377 . The registered office is Lighthouse Keepers Cottage, 1 Stradbroke Road, Southwold, Suffolk, IP18 6LW.
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