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REGISTERED NUMBER: 07442809 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Marlow Braide Solicitors Limited

Marlow Braide Solicitors Limited (Registered number: 07442809)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Marlow Braide Solicitors Limited

Company Information
for the year ended 31 March 2023







DIRECTOR: R M Braide





REGISTERED OFFICE: 103 Castle Street
Edgeley
Stockport
Cheshire
SK3 9AR





REGISTERED NUMBER: 07442809 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Marlow Braide Solicitors Limited (Registered number: 07442809)

Balance Sheet
31 March 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 1,726 1,990

CURRENT ASSETS
Debtors 5 152,088 86,803
Cash at bank and in hand 82,516 19,950
234,604 106,753
CREDITORS
Amounts falling due within one year 6 (86,163 ) (45,777 )
NET CURRENT ASSETS 148,441 60,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

150,167

62,966

CREDITORS
Amounts falling due after more than one year 7 (36,111 ) (41,666 )
NET ASSETS 114,056 21,300

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 114,055 21,299
SHAREHOLDERS' FUNDS 114,056 21,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2023 and were signed by:





R M Braide - Director


Marlow Braide Solicitors Limited (Registered number: 07442809)

Notes to the Financial Statements
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Marlow Braide Solicitors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Share capital
Ordinary shares are classed as equity.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

Marlow Braide Solicitors Limited (Registered number: 07442809)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2022 7,725
Additions 151
At 31 March 2023 7,876
DEPRECIATION
At 1 April 2022 5,735
Charge for year 415
At 31 March 2023 6,150
NET BOOK VALUE
At 31 March 2023 1,726
At 31 March 2022 1,990

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 87,230 36,829
Other debtors 64,858 49,974
152,088 86,803

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 5,556 5,556
Trade creditors 29,168 29,167
Taxation and social security 37,895 6,788
Other creditors 13,544 4,266
86,163 45,777

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans 36,111 41,666

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Within one year 3,625 3,960

9. ULTIMATE CONTROLLING PARTY

The controlling party is R M Braide.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Marlow Braide Solicitors Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marlow Braide Solicitors Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Marlow Braide Solicitors Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Marlow Braide Solicitors Limited and state those matters that we have agreed to state to the director of Marlow Braide Solicitors Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marlow Braide Solicitors Limited and its director for our work or for this report.

It is your duty to ensure that Marlow Braide Solicitors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Marlow Braide Solicitors Limited. You consider that Marlow Braide Solicitors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Marlow Braide Solicitors Limited. 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 statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


25 September 2023