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REGISTERED NUMBER: 03426163 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

MARSTRUT LIMITED

MARSTRUT LIMITED (REGISTERED NUMBER: 03426163)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARSTRUT LIMITED

COMPANY INFORMATION
for the year ended 31 August 2023







DIRECTORS: J A Cooney
A J Cooney





SECRETARY: A J Cooney





REGISTERED OFFICE: Suite 2
Beswick House
Green Fold Way
Leigh
Lancashire
WN7 3XJ





REGISTERED NUMBER: 03426163 (England and Wales)





ACCOUNTANTS: Hayes and Associates (Leigh) Limited
Suite 2 Beswick House
Greenfold Way
Leigh
Lancashire
WN7 3XT

MARSTRUT LIMITED (REGISTERED NUMBER: 03426163)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,894 36,066

CURRENT ASSETS
Stocks 53,395 66,480
Debtors 5 936,437 538,504
Cash at bank 126,333 38,369
1,116,165 643,353
CREDITORS
Amounts falling due within one year 6 872,385 468,273
NET CURRENT ASSETS 243,780 175,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

279,674

211,146

CREDITORS
Amounts falling due after more than one
year

7

(24,166

)

(34,166

)

PROVISIONS FOR LIABILITIES (6,820 ) (6,853 )
NET ASSETS 248,688 170,127

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 248,588 170,027
SHAREHOLDERS' FUNDS 248,688 170,127

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

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

The directors acknowledge their 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.

MARSTRUT LIMITED (REGISTERED NUMBER: 03426163)

BALANCE SHEET - continued
31 August 2023


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 Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by:




J A Cooney - Director



A J Cooney - Director


MARSTRUT LIMITED (REGISTERED NUMBER: 03426163)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2023

1. STATUTORY INFORMATION

Marstrut 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 15 ) .

MARSTRUT LIMITED (REGISTERED NUMBER: 03426163)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 September 2022 132,222
Additions 5,870
Disposals (666 )
At 31 August 2023 137,426
DEPRECIATION
At 1 September 2022 96,156
Charge for year 5,780
Eliminated on disposal (404 )
At 31 August 2023 101,532
NET BOOK VALUE
At 31 August 2023 35,894
At 31 August 2022 36,066

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 646,204 242,835
Other debtors 290,233 295,669
936,437 538,504

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 114,022
Trade creditors 511,281 322,675
Taxation and social security 71,063 27,180
Other creditors 280,041 4,396
872,385 468,273

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 24,166 34,166