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Company Registration No. 12851221 (England and Wales)
Master Land Limited Unaudited accounts for the year ended 30 September 2023
Master Land Limited Unaudited accounts Contents
Page
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Master Land Limited Company Information for the year ended 30 September 2023
Director
Jan Kovac
Company Number
12851221 (England and Wales)
Registered Office
35 Firs Avenue London N11 3NE England
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Master Land Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
300,000 
300,000 
Tangible assets
13,563 
19,135 
313,563 
319,135 
Current assets
Inventories
213,222 
160,357 
Debtors
274,390 
228,211 
487,612 
388,568 
Creditors: amounts falling due within one year
(329,653)
(281,893)
Net current assets
157,959 
106,675 
Total assets less current liabilities
471,522 
425,810 
Creditors: amounts falling due after more than one year
(410,089)
(372,111)
Net assets
61,433 
53,699 
Capital and reserves
Share premium
1 
1 
Profit and loss account
61,432 
53,698 
Shareholders' funds
61,433 
53,699 
For the year ending 30 September 2023 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 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 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 and authorised for issue on 1 October 2023 and were signed on its behalf by
Jan Kovac Director Company Registration No. 12851221
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Master Land Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Master Land Limited is a private company, limited by shares, registered in England and Wales, registration number 12851221. The registered office is 35 Firs Avenue, , London, N11 3NE, England.
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:
Land & buildings
10
Plant & machinery
20
Motor vehicles
20
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2022
375,000 
At 30 September 2023
375,000 
Amortisation
At 1 October 2022
75,000 
At 30 September 2023
75,000 
Net book value
At 30 September 2023
300,000 
At 30 September 2022
300,000 
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Master Land Limited Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2022
35,622 
At 30 September 2023
35,622 
Depreciation
At 1 October 2022
16,487 
Charge for the year
5,572 
At 30 September 2023
22,059 
Net book value
At 30 September 2023
13,563 
At 30 September 2022
19,135 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
274,390 
228,211 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
240,367 
234,636 
Other creditors
89,286 
47,257 
329,653 
281,893 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
299,834 
255,737 
Other creditors
110,255 
116,374 
410,089 
372,111 
9
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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