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Registered Number: 10368770
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 September 2023

for

MARSHALL AND MACINTOSH HAULAGE LTD

Directors A Dunlop
N Dunlop
A Mullins
Registered Number 10368770
Registered Office M & M Haulage Yard
Lynchford Lane
Farnborough
Hampshire
GU14 6JD
Accountants Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 September 2023
Directors
The directors who served the company throughout the year were as follows:
A Dunlop
N Dunlop
A Mullins
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
A Dunlop
Director

Date approved: 27 February 2024
2
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Marshall and Macintosh Haulage Ltd for the year ended 30 September 2023 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Marshall and Macintosh Haulage Ltd, as a body, in accordance with the terms of our engagement letter dated 27 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Marshall and Macintosh Haulage Ltd and state those matters that we have agreed to state to the Board ofs of Marshall and Macintosh Haulage Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marshall and Macintosh Haulage Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Marshall and Macintosh Haulage Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Marshall and Macintosh Haulage Ltd. You consider that Marshall and Macintosh Haulage Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Marshall and Macintosh Haulage Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
27 February 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 412,744    309,681 
412,744    309,681 
Current assets      
Stocks 4 28,000    29,425 
Debtors: amounts falling due within one year 5 227,890    222,613 
255,890    252,038 
Creditors: amount falling due within one year 6 (370,879)   (301,702)
Net current assets (114,989)   (49,664)
 
Total assets less current liabilities 297,755    260,017 
Creditors: amount falling due after more than one year 7 (254,352)   (259,794)
Net assets 43,403    223 
 

Capital and reserves
     
Called up share capital 8 99    99 
Profit and loss account 43,304    124 
Shareholder's funds 43,403    223 
 


For the year ended 30 September 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 year 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 27 February 2024 and were signed on its behalf by:


-------------------------------
A Dunlop
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 October 2021 99  359  458 
Profit for the year 92,715  92,715 
Total comprehensive income for the year 92,715  92,715 
Dividends (92,950) (92,950)
Total investments by and distributions to owners (92,950) (92,950)
At 30 September 2022 99  124  223 
At 01 October 2022 99  124  223 
Profit for the year 188,718  188,718 
Total comprehensive income for the year 188,718  188,718 
Dividends (145,538) (145,538)
Total investments by and distributions to owners (145,538) (145,538)
At 30 September 2023 99  43,304  43,403 
5
General Information
Marshall and Macintosh Haulage Ltd is a private company, limited by shares, registered in England and Wales, registration number 10368770, registration address M & M Haulage Yard, Lynchford Lane, Farnborough, Hampshire, GU14 6JD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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 etc 15%/25% Reducing Balance
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 year was 6 (2022 : 13).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 October 2022 569,366    569,366 
Additions 166,990    166,990 
Disposals  
At 30 September 2023 736,356    736,356 
Depreciation
At 01 October 2022 259,685    259,685 
Charge for year 63,927    63,927 
On disposals  
At 30 September 2023 323,612    323,612 
Net book values
Closing balance as at 30 September 2023 412,744    412,744 
Opening balance as at 01 October 2022 309,681    309,681 


4.

Stocks

2023
£
  2022
£
Stocks 28,000    29,425 
28,000    29,425 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 227,890    222,613 
Other Debtors  
227,890    222,613 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 72,574    32,220 
Bank Loans & Overdrafts 17,471    26,474 
Other loans 29,950    26,553 
Corporation Tax   94 
PAYE & Social Security 23,542    9,164 
Other Creditors 20,693    29,003 
Obligations under HP/Financial Leases 62,913    60,953 
Wages & Salaries Control Account  
Directors' Current Accounts 49,538    11,274 
VAT 94,198    105,967 
370,879    301,702 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 19,908    29,922 
Other loans 138,374    168,324 
Obligations Under HP/Financial Leases 96,070    61,548 
254,352    259,794 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
33 Class A shares of £1.00 each 33    33 
33 Class B shares of £1.00 each 33    33 
33 Class C shares of £1.00 each 33    33 
99    99 

6