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REGISTERED NUMBER: 03082949 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Maclaren Roughton Limited

Maclaren Roughton Limited (Registered number: 03082949)






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


Maclaren Roughton Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: M Maclaren





REGISTERED OFFICE: Somerfield House
59 London Road
Maidstone
KENT
ME16 8JH





REGISTERED NUMBER: 03082949 (England and Wales)





ACCOUNTANTS: Berry & Company
Chartered Accountants
Sterling House
7 Ashford Road
Maidstone
Kent
ME14 5BJ

Maclaren Roughton Limited (Registered number: 03082949)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,326 1,326

CURRENT ASSETS
Debtors 5 34,177 34,177
Cash at bank and in hand (120 ) (120 )
34,057 34,057
CREDITORS
Amounts falling due within one year 6 155,681 152,496
NET CURRENT LIABILITIES (121,624 ) (118,439 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(120,298

)

(117,113

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (120,299 ) (117,114 )
SHAREHOLDERS' FUNDS (120,298 ) (117,113 )

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2024 and were signed by:





M Maclaren - Director


Maclaren Roughton Limited (Registered number: 03082949)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Maclaren Roughton 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.

The company is reliant on the financial support of the director who has advanced the company £122,342 by way of a director's loan. The director has stated that this amount will only be called up for repayment when the company has sufficient reserves and future operating cashflows from which to repay this debt and meet all its other debts as they fall due. For this reason the director has adopted the Going Concern principle when preparing these financial statements despite liabilities exceeding assets by £120,298.

Income recognition
Turnover represents the fair value of consideration received or receivable derived from the rendering of services to customers to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

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 - 33% on cost and 15% on reducing balance

Financial instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.

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.

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 2 (2022 - 3 ) .

Maclaren Roughton Limited (Registered number: 03082949)

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
and 31 March 2023 15,188
DEPRECIATION
At 1 April 2022
and 31 March 2023 13,862
NET BOOK VALUE
At 31 March 2023 1,326
At 31 March 2022 1,326

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,677 26,677
Amounts recoverable on contract 7,500 7,500
34,177 34,177

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 26,539 27,585
Taxation and social security 15,466 7,422
Other creditors 113,676 117,489
155,681 152,496

7. ULTIMATE CONTROLLING PARTY

The controlling party is M Maclaren.