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MOTTRAM ASSOCIATES LIMITED

Unaudited Financial Statements

for the Year Ended 31st August 2023






MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)






Contents of the Financial Statements
for the year ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOTTRAM ASSOCIATES LIMITED

Company Information
for the year ended 31st August 2023







DIRECTOR: A Mottram





REGISTERED OFFICE: 78 Eastham Village Road
Eastham
Wirral
CH62 0AW





REGISTERED NUMBER: 04723939 (England and Wales)






MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Balance Sheet
31st August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 323,612 320,267
323,612 320,267

CURRENT ASSETS
Debtors 6 549,257 528,420
Cash at bank 2,630,674 2,255,969
3,179,931 2,784,389
CREDITORS
Amounts falling due within one year 7 244,446 238,066
NET CURRENT ASSETS 2,935,485 2,546,323
TOTAL ASSETS LESS CURRENT LIABILITIES 3,259,097 2,866,590

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8 3,259,096 2,866,589
SHAREHOLDERS' FUNDS 3,259,097 2,866,590

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Balance Sheet - continued
31st 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 director and authorised for issue on 2nd April 2024 and were signed by:





A Mottram - Director


MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements
for the year ended 31st August 2023

1. STATUTORY INFORMATION

Mottram Associates 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 represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004 has now been fully amortised.

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.
Freehold property - Straight line over 150 years
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs.

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.

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements - continued
for the year ended 31st August 2023

2. ACCOUNTING POLICIES - continued

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 9 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2022
and 31st August 2023 60,000
AMORTISATION
At 1st September 2022
and 31st August 2023 60,000
NET BOOK VALUE
At 31st August 2023 -
At 31st August 2022 -

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements - continued
for the year ended 31st August 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2022 318,401 2,832 118,261 32,800 472,294
Additions 1,178 - 46,771 608 48,557
Disposals - - (40,197 ) - (40,197 )
At 31st August 2023 319,579 2,832 124,835 33,408 480,654
DEPRECIATION
At 1st September 2022 53,926 2,475 63,930 31,696 152,027
Charge for year 6,392 71 21,036 755 28,254
Eliminated on disposal - - (23,239 ) - (23,239 )
At 31st August 2023 60,318 2,546 61,727 32,451 157,042
NET BOOK VALUE
At 31st August 2023 259,261 286 63,108 957 323,612
At 31st August 2022 264,475 357 54,331 1,104 320,267

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 192,898 269,554
Other debtors 356,359 258,866
549,257 528,420

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 240,869 235,011
Other creditors 3,577 3,055
244,446 238,066

8. RESERVES
Retained
earnings
£   

At 1st September 2022 2,866,589
Profit for the year 402,507
Dividends (10,000 )
At 31st August 2023 3,259,096

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements - continued
for the year ended 31st August 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2023 and 31st August 2022:

2023 2022
£    £   
A Mottram
Balance outstanding at start of year 188,217 149,200
Amounts advanced 69,588 49,017
Amounts repaid - (10,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 257,805 188,217

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2022 - £10,000) were paid to the director .