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2022-12-31 10440091 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10440091 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10440091 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 10440091 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10440091 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2022-12-31 10440091 17 2022-01-01 2022-12-31 10440091 frs-core:CurrentFinancialInstruments 17 2022-12-31 10440091 frs-core:Non-currentFinancialInstruments 17 2022-12-31 10440091 18 2022-01-01 2022-12-31 10440091 frs-core:CurrentFinancialInstruments 18 2022-12-31 10440091 frs-core:Non-currentFinancialInstruments 18 2022-12-31 10440091 19 2022-01-01 2022-12-31 10440091 frs-core:CurrentFinancialInstruments 19 2022-12-31 10440091 frs-core:Non-currentFinancialInstruments 19 2022-12-31 10440091 20 2022-01-01 2022-12-31 10440091 frs-core:CurrentFinancialInstruments 20 2022-12-31 10440091 frs-core:Non-currentFinancialInstruments 20 2022-12-31 10440091 dpl-frs:Item1 2022-01-01 2022-12-31 10440091 dpl-frs:Item1 2021-12-31 10440091 dpl-frs:Item1 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 10440091 dpl-frs:Item4 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 10440091 dpl-frs:Item5 2022-01-01 2022-12-31 10440091 dpl-frs:Item5 2021-12-31 10440091 dpl-frs:Item5 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 10440091 dpl-frs:Item6 2022-01-01 2022-12-31 10440091 dpl-frs:Item6 2021-12-31 10440091 dpl-frs:Item6 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 10440091 dpl-frs:Item7 2022-01-01 2022-12-31 10440091 dpl-frs:Item7 2021-12-31 10440091 dpl-frs:Item7 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 10440091 dpl-frs:Item8 2022-01-01 2022-12-31 10440091 dpl-frs:Item8 2021-12-31 10440091 dpl-frs:Item8 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 10440091 dpl-frs:Item9 2022-01-01 2022-12-31 10440091 dpl-frs:Item9 2021-12-31 10440091 dpl-frs:Item9 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 10440091 dpl-frs:Item10 2022-01-01 2022-12-31 10440091 dpl-frs:Item10 2021-12-31 10440091 dpl-frs:Item10 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 10440091 dpl-frs:Item11 2022-01-01 2022-12-31 10440091 dpl-frs:Item11 2021-12-31 10440091 dpl-frs:Item11 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 10440091 dpl-frs:Item12 2022-01-01 2022-12-31 10440091 dpl-frs:Item12 2021-12-31 10440091 dpl-frs:Item12 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 10440091 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10440091 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10440091 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 10440091 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 10440091 1 2022-01-01 2022-12-31 10440091 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 10440091
Many Makers Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Mount Business Services Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10440091
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,176 41,674
33,176 41,674
CURRENT ASSETS
Stocks 5 8,325 8,554
Debtors 6 328,501 300,843
Cash at bank and in hand 525,038 747,051
861,864 1,056,448
Creditors: Amounts Falling Due Within One Year 7 (261,631 ) (653,037 )
NET CURRENT ASSETS (LIABILITIES) 600,233 403,411
TOTAL ASSETS LESS CURRENT LIABILITIES 633,409 445,085
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,294 ) (7,918 )
NET ASSETS 625,115 437,167
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 625,015 437,067
SHAREHOLDERS' FUNDS 625,115 437,167
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Oliver Burgoyne
Director
29th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Many Makers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10440091 . The registered office is 3 The Mount, Trumpsgreen Road, Virginia Water, GU25 4EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery - straight line over 3 years
Plant & Machinery Straight line basis over 5 years
Fixtures & Fittings Straight line basis over 5 years
Computer Equipment Straight line basis over 5 years
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised directly in equity, in which case, the current and deferred tax is also recognised directly in equity.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 13)
14 13
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 61,663 28,587 48,744 138,994
Additions 1,730 - 2,765 4,495
As at 31 December 2023 63,393 28,587 51,509 143,489
Depreciation
As at 1 January 2023 41,692 25,342 30,286 97,320
Provided during the period 4,478 3,105 5,410 12,993
As at 31 December 2023 46,170 28,447 35,696 110,313
Net Book Value
As at 31 December 2023 17,223 140 15,813 33,176
As at 1 January 2023 19,971 3,245 18,458 41,674
5. Stocks
2023 2022
£ £
Work in progress 8,325 8,554
8,325 8,554
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 307,819 283,594
Prepayments and accrued income 5,195 3,141
Other debtors 12,492 14,108
Amounts owed by group undertakings 2,995 -
328,501 300,843
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 41,159 22,826
Corporation tax 63,784 75,797
Other taxes and social security 30,905 101,781
Other creditors 4,552 4,724
Accruals and deferred income 102,033 387,197
Amounts owed to group undertakings - 60,712
Amounts owed to parent undertaking 19,198 -
261,631 653,037
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Pension Commitments
The company operates a defined contribution workplace pension scheme. At the balance sheet date unpaid contributions of £2,835 (2022 - £3,088) were due to the scheme and are included in Other Creditors.
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 170,000
- 170,000
Page 5