2021-11-152022-11-302022-11-30false137449812 MACFARLANE LTD2023-10-1768209iso4217:GBPxbrli:pure137449812021-11-15137449812022-11-30137449812021-11-152022-11-30137449812021-11-14137449812021-11-14137449812021-11-142021-11-1413744981bus:SmallEntities2021-11-152022-11-3013744981bus:AuditExempt-NoAccountantsReport2021-11-152022-11-3013744981bus:AbridgedAccounts2021-11-152022-11-3013744981bus:PrivateLimitedCompanyLtd2021-11-152022-11-3013744981core:WithinOneYear2022-11-3013744981core:AfterOneYear2022-11-3013744981core:WithinOneYear2021-11-1413744981core:AfterOneYear2021-11-1413744981core:ShareCapital2022-11-3013744981core:SharePremium2022-11-3013744981core:RevaluationReserve2022-11-3013744981core:OtherReservesSubtotal2022-11-3013744981core:RetainedEarningsAccumulatedLosses2022-11-3013744981core:ShareCapital2021-11-1413744981core:SharePremium2021-11-1413744981core:RevaluationReserve2021-11-1413744981core:OtherReservesSubtotal2021-11-1413744981core:RetainedEarningsAccumulatedLosses2021-11-1413744981core:LandBuildings2022-11-3013744981core:PlantMachinery2022-11-3013744981core:Vehicles2022-11-3013744981core:FurnitureFittings2022-11-3013744981core:OfficeEquipment2022-11-3013744981core:NetGoodwill2022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2022-11-3013744981core:ListedExchangeTraded2022-11-3013744981core:UnlistedNon-exchangeTraded2022-11-3013744981core:LandBuildings2021-11-1413744981core:PlantMachinery2021-11-1413744981core:Vehicles2021-11-1413744981core:FurnitureFittings2021-11-1413744981core:OfficeEquipment2021-11-1413744981core:NetGoodwill2021-11-1413744981core:IntangibleAssetsOtherThanGoodwill2021-11-1413744981core:ListedExchangeTraded2021-11-1413744981core:UnlistedNon-exchangeTraded2021-11-1413744981core:LandBuildings2021-11-152022-11-3013744981core:PlantMachinery2021-11-152022-11-3013744981core:Vehicles2021-11-152022-11-3013744981core:FurnitureFittings2021-11-152022-11-3013744981core:OfficeEquipment2021-11-152022-11-3013744981core:NetGoodwill2021-11-152022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2021-11-152022-11-3013744981core:ListedExchangeTraded2021-11-152022-11-3013744981core:UnlistedNon-exchangeTraded2021-11-152022-11-3013744981core:MoreThanFiveYears2021-11-152022-11-3013744981core:Non-currentFinancialInstruments2022-11-3013744981core:Non-currentFinancialInstruments2021-11-1413744981dpl:CostSales2021-11-152022-11-3013744981dpl:DistributionCosts2021-11-152022-11-3013744981dpl:AdministrativeExpenses2021-11-152022-11-3013744981core:LandBuildings2021-11-152022-11-3013744981core:PlantMachinery2021-11-152022-11-3013744981core:Vehicles2021-11-152022-11-3013744981core:FurnitureFittings2021-11-152022-11-3013744981core:OfficeEquipment2021-11-152022-11-3013744981core:NetGoodwill2021-11-152022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2021-11-152022-11-3013744981dpl:GroupUndertakings2021-11-152022-11-3013744981dpl:ParticipatingInterests2021-11-152022-11-3013744981dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-152022-11-3013744981core:ListedExchangeTraded2021-11-152022-11-3013744981dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-152022-11-3013744981core:UnlistedNon-exchangeTraded2021-11-152022-11-3013744981dpl:CostSales2021-11-142021-11-1413744981dpl:DistributionCosts2021-11-142021-11-1413744981dpl:AdministrativeExpenses2021-11-142021-11-1413744981core:LandBuildings2021-11-142021-11-1413744981core:PlantMachinery2021-11-142021-11-1413744981core:Vehicles2021-11-142021-11-1413744981core:FurnitureFittings2021-11-142021-11-1413744981core:OfficeEquipment2021-11-142021-11-1413744981core:NetGoodwill2021-11-142021-11-1413744981core:IntangibleAssetsOtherThanGoodwill2021-11-142021-11-1413744981dpl:GroupUndertakings2021-11-142021-11-1413744981dpl:ParticipatingInterests2021-11-142021-11-1413744981dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-142021-11-1413744981core:ListedExchangeTraded2021-11-142021-11-1413744981dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-142021-11-1413744981core:UnlistedNon-exchangeTraded2021-11-142021-11-1413744981core:NetGoodwill2022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2022-11-3013744981core:LandBuildings2022-11-3013744981core:PlantMachinery2022-11-3013744981core:Vehicles2022-11-3013744981core:FurnitureFittings2022-11-3013744981core:OfficeEquipment2022-11-3013744981core:AfterOneYear2022-11-3013744981core:WithinOneYear2022-11-3013744981core:ListedExchangeTraded2022-11-3013744981core:UnlistedNon-exchangeTraded2022-11-3013744981core:ShareCapital2022-11-3013744981core:SharePremium2022-11-3013744981core:RevaluationReserve2022-11-3013744981core:OtherReservesSubtotal2022-11-3013744981core:RetainedEarningsAccumulatedLosses2022-11-3013744981core:NetGoodwill2021-11-1413744981core:IntangibleAssetsOtherThanGoodwill2021-11-1413744981core:LandBuildings2021-11-1413744981core:PlantMachinery2021-11-1413744981core:Vehicles2021-11-1413744981core:FurnitureFittings2021-11-1413744981core:OfficeEquipment2021-11-1413744981core:AfterOneYear2021-11-1413744981core:WithinOneYear2021-11-1413744981core:Liste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2 MACFARLANE LTD

Registered Number
13744981
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2022

2 MACFARLANE LTD
Company Information
for the period from 15 November 2021 to 30 November 2022

Directors

AZIMINEJADI, Ali
NOORANIPOOR, Omid

Registered Address

24 The Cedars
London
W13 8JF

Registered Number

13744981 (England and Wales)
2 MACFARLANE LTD
Statement of Financial Position
30 November 2022

Notes

2022

£

£

Fixed assets
Tangible assets5982,165
982,165
Current assets
Debtors12,250
Cash at bank and on hand2,131
14,381
Creditors amounts falling due within one year7(942,698)
Net current assets (liabilities)(928,317)
Total assets less current liabilities53,848
Accruals and deferred income(480)
Net assets53,368
Capital and reserves
Called up share capital100,000
Profit and loss account(46,632)
Shareholders' funds53,368
The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2023, and are signed on its behalf by:
AZIMINEJADI, Ali
Director
NOORANIPOOR, Omid
Director

Registered Company No. 13744981
2 MACFARLANE LTD
Notes to the Financial Statements
for the period ended 30 November 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
4.Employee information

2022
Average number of employees during the year0
5.Property, plant and equipment

Total

£
Cost or valuation
Additions992,072
At 30 November 22982,165
Depreciation and impairment
Charge for year9,907
Net book value
At 30 November 22982,165
At 14 November 21-
6.Debtors within one year

2022

£
Other debtors12,250
Total12,250
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2022

£
Other creditors942,698
Total942,698
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.