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Registered Number: 14413162
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 31 October 2023

for

MARLAM CONSTRUCTION LTD

 
 
Notes
 
2023
£
Fixed assets    
Tangible fixed assets 3 46,240 
46,240 
Current assets    
Stocks 4 9,298 
Debtors 5 76,319 
Cash at bank and in hand 22,988 
108,605 
Creditors: amount falling due within one year 6 (100,621)
Net current assets 7,984 
 
Total assets less current liabilities 54,224 
Creditors: amount falling due after more than one year 7 (21,007)
Provisions for liabilities 8 (10,173)
Net assets 23,044 
 

Capital and reserves
   
Called up share capital 9 (2)
Profit and loss account 23,046 
Shareholder's funds 23,044 
 


For the period ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 19 February 2024 and were signed on its behalf by:


-------------------------------
Ashley James LAMB
Director
1
General Information
Marlam Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 14413162, registration address Trevigro Bungalow, Trevigro, Callington, PL17 7JS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the director continues to adopt the going concern basis of accounting in preparing the financial statements. 
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20%
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the period was 8.
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 12 October 2022  
Additions 47,494    47,494 
Disposals  
At 31 October 2023 47,494    47,494 
Depreciation
At 12 October 2022  
Charge for period 1,254    1,254 
On disposals  
At 31 October 2023 1,254    1,254 
Net book values
Closing balance as at 31 October 2023 46,240    46,240 
Opening balance as at 12 October 2022  


4.

Stocks

2023
£
Work in Progress 4,298 
Stocks 5,000 
9,298 

5.

Debtors: amounts falling due within one year

2023
£
Trade Debtors 49,460 
Other Debtors 26,859 
76,319 

6.

Creditors: amount falling due within one year

2023
£
Trade Creditors 71,121 
Taxation and Social Security 23,707 
Obligations under HP/Financial Leases 3,713 
Other Creditors 2,080 
100,621 

7.

Creditors: amount falling due after more than one year

2023
£
Obligations under HP/Financial Leases 21,007 
21,007 

8.

Provisions for liabilities

2023
£
Deferred Tax 10,173 
10,173 

9.

Share Capital

Allotted, called up and fully paid
2023
£
2 Class A shares of £1.00 each

10.

Director’s loan

Directors' advances

The following advances and credits to directors subsisted during the year ended 31 October 2023:

Particulars   Brought forward
£
  Advances
£
  Repaid
£
  Write Off
£
  Carried forward
£
Ashley Lamb 5,972 
Neil Marshall 2,140 
Total 8,112 

The above loan is unsecured, interest free and repayable on demand.
2