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Company Registration No. 12071646 (England and Wales)
MAR-ROUY LIMITED Unaudited accounts for the year ended 30 June 2023
MAR-ROUY LIMITED Unaudited accounts Contents
Page
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MAR-ROUY LIMITED Company Information for the year ended 30 June 2023
Director
Mr Visit Prawatyothin
Company Number
12071646 (England and Wales)
Registered Office
1047 GROUND FLOOR FINCHLEY ROAD LONDON NW11 7ES UNITED KINGDOM
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
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MAR-ROUY LIMITED Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,828 
12,041 
Current assets
Debtors
26,920 
33,683 
Cash at bank and in hand
17,031 
14,581 
43,951 
48,264 
Creditors: amounts falling due within one year
(31,085)
(27,185)
Net current assets
12,866 
21,079 
Total assets less current liabilities
24,694 
33,120 
Creditors: amounts falling due after more than one year
(23,876)
(32,394)
Net assets
818 
726 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
718 
626 
Shareholders' funds
818 
726 
For the year ending 30 June 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 10 October 2023 and were signed on its behalf by
Mr Visit Prawatyothin Director Company Registration No. 12071646
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MAR-ROUY LIMITED Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
MAR-ROUY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12071646. The registered office is 1047 GROUND FLOOR, FINCHLEY ROAD, LONDON, NW11 7ES, 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.
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.
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.
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% Reducing Method
Fixtures & fittings
25% Reducing Method
Computer equipment
25% Reducing Method
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MAR-ROUY LIMITED Notes to the Accounts for the year ended 30 June 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
1,586 
20,591 
- 
22,177 
Additions
1,833 
- 
1,896 
3,729 
At 30 June 2023
3,419 
20,591 
1,896 
25,906 
Depreciation
At 1 July 2022
694 
9,442 
- 
10,136 
Charge for the year
681 
2,787 
474 
3,942 
At 30 June 2023
1,375 
12,229 
474 
14,078 
Net book value
At 30 June 2023
2,044 
8,362 
1,422 
11,828 
At 30 June 2022
892 
11,149 
- 
12,041 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
26,920 
33,683 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
8,526 
17,914 
Taxes and social security
22,559 
9,271 
31,085 
27,185 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
23,876 
32,394 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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