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Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Mark Fisher Carshalton Limited

Mark Fisher Carshalton Limited (Registered number: 06253586)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mark Fisher Carshalton Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: M Fisher





SECRETARY: Mrs E Fisher





REGISTERED OFFICE: C/O Wiiliams & Co
8-10 South Street
Epsom
Surrey
KT18 7PF





REGISTERED NUMBER: 06253586 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Mark Fisher Carshalton Limited (Registered number: 06253586)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 26,400 35,200
Tangible assets 5 31,365 38,467
57,765 73,667

CURRENT ASSETS
Stocks 6 133,780 167,375
Debtors 7 6,995 3,667
Cash at bank and in hand 29,628 50,415
170,403 221,457
CREDITORS
Amounts falling due within one year 8 93,649 144,722
NET CURRENT ASSETS 76,754 76,735
TOTAL ASSETS LESS CURRENT
LIABILITIES

134,519

150,402

PROVISIONS FOR LIABILITIES 9 5,535 5,535
NET ASSETS 128,984 144,867

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 128,884 144,767
SHAREHOLDERS' FUNDS 128,984 144,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 November 2023 and were signed by:





M Fisher - Director


Mark Fisher Carshalton Limited (Registered number: 06253586)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. STATUTORY INFORMATION

Mark Fisher Carshalton 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 10% on cost and 5% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on cost
Computer equipment - Straight line over 3 years

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Mark Fisher Carshalton Limited (Registered number: 06253586)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


2. ACCOUNTING POLICIES - continued

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 7 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 176,000
AMORTISATION
At 1 July 2022 140,800
Amortisation for year 8,800
At 30 June 2023 149,600
NET BOOK VALUE
At 30 June 2023 26,400
At 30 June 2022 35,200

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2022 75,377 46,062 107,591
Additions - 133 -
At 30 June 2023 75,377 46,195 107,591
DEPRECIATION
At 1 July 2022 71,437 27,034 98,512
Charge for year 2,337 1,330 1,658
At 30 June 2023 73,774 28,364 100,170
NET BOOK VALUE
At 30 June 2023 1,603 17,831 7,421
At 30 June 2022 3,940 19,028 9,079

Mark Fisher Carshalton Limited (Registered number: 06253586)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 9,000 12,337 250,367
Additions - - 133
At 30 June 2023 9,000 12,337 250,500
DEPRECIATION
At 1 July 2022 3,000 11,917 211,900
Charge for year 1,500 410 7,235
At 30 June 2023 4,500 12,327 219,135
NET BOOK VALUE
At 30 June 2023 4,500 10 31,365
At 30 June 2022 6,000 420 38,467

6. STOCKS
2023 2022
£    £   
Stocks 133,780 167,375

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments 6,995 3,667

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 52,913 73,235
Tax 12,015 11,916
Social security and other taxes 1,020 1,280
VAT 5,826 22,551
Other creditors 35 35
Directors' current accounts 18,088 27,953
Accrued expenses 3,752 7,752
93,649 144,722

9. PROVISIONS FOR LIABILITIES

Deferred tax represents accelerated tax allowances on fixed assets purchased.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

11. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr & Mrs Fisher.