2022-08-01 NI068966 2023-12-31 NI068966 2022-08-01 2023-12-31 NI068966 2022-07-31 NI068966 2021-08-01 2022-07-31 NI068966 uk-core:WithinOneYear 2022-07-31 NI068966 uk-core:WithinOneYear 2023-12-31 NI068966 uk-core:AfterOneYear 2022-07-31 NI068966 uk-core:AfterOneYear 2023-12-31 NI068966 uk-core:ShareCapital 2023-12-31 NI068966 uk-core:ShareCapital 2022-07-31 NI068966 uk-core:SharePremium 2023-12-31 NI068966 uk-core:SharePremium 2022-07-31 NI068966 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 NI068966 uk-core:RetainedEarningsAccumulatedLosses 2022-07-31 NI068966 uk-bus:Director1 2022-08-01 2023-12-31 NI068966 uk-core:PlantMachinery 2022-08-01 2023-12-31 NI068966 uk-core:ComputerEquipment 2022-08-01 2023-12-31 NI068966 uk-core:FurnitureFittings 2022-08-01 2023-12-31 NI068966 uk-core:ComputerEquipment 2022-07-31 NI068966 uk-core:FurnitureFittings 2022-07-31 NI068966 uk-core:PlantMachinery 2022-07-31 NI068966 uk-core:PlantMachinery 2023-12-31 NI068966 uk-core:FurnitureFittings 2023-12-31 NI068966 uk-core:ComputerEquipment 2023-12-31 NI068966 uk-core:WithinOneYear 2023-12-31 NI068966 uk-core:WithinOneYear 2022-07-31 NI068966 uk-core:AfterOneYear uk-core:Secured 2023-12-31 NI068966 uk-core:AfterOneYear uk-core:Secured 2022-07-31 iso4217:GBP xbrli:pure NI068966 uk-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-12-31 NI068966 uk-bus:FRS102 2022-08-01 2023-12-31 NI068966 uk-bus:FilletedAccounts 2022-08-01 2023-12-31 NI068966 uk-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-12-31
Marshall Brushes & Rollers Limited
Registered Number:NI068966
For the period ended 31 December 2023
Northern Ireland
Unaudited Financial Statements
2
For the period ended 31 December 2023
Marshall Brushes & Rollers Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
NI068966
As at 31 December 2023
Marshall Brushes & Rollers Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
31,431
36,591
2
31,431
36,591
Current assets
Inventories
463,592
497,394
3
Trade and other receivables
551,737
465,559
4
55,322
Cash and cash equivalents
30,739
993,692
1,070,651
Trade and other payables: amounts falling due within one
year
(526,022)
(392,283)
5
544,629
601,409
Net current assets
Total assets less current liabilities
632,840
581,220
Trade and other payables: amounts falling due after more
than one year
(28,019)
(13,852)
6
(5,972)
-
Provisions for liabilities
613,016
Net assets
553,201
Capital and reserves
Called up share capital
343,484
343,474
Share premium account
266,609
266,609
Retained earnings
2,923
(56,882)
613,016
553,201
Shareholders' funds
For the period ended 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 of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
NI068966
For the period ended 31 December 2023
Marshall Brushes & Rollers Limited
Statement of Financial Position Continued
Mr David Matthew Hutchinson Director
These financial statements were approved and authorised for issue by the Board on 15 April 2024 and were signed by:
The notes form part of these financial statements
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5
For the period ended 31 December 2023
Marshall Brushes & Rollers Limited
Notes to the Financial Statements
Statutory Information
Marshall Brushes & Rollers Limited is a private limited company, limited by shares, domiciled in Northern Ireland,
registration number NI068966.
Registered address:
Kilsamson
2A Annaghroe Road
Caledon
BT68 4UJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, 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 Reducing balance
20 Reducing balance
Computer Equipment
20 Reducing balance
Furniture and Fittings
Foreign currencies
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 at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result.
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6
For the period ended 31 December 2023
Marshall Brushes & Rollers Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 August 2022
134,296
11,496
69,520
53,280
6,428
1,107
4,735
586
Additions
-
-
(5,000)
Disposals
(5,000)
At 31 December 2023
48,866
74,255
12,603
135,724
Provision for depreciation and impairment
At 01 August 2022
97,705
7,978
52,918
36,809
Charge for period
10,539
1,078
6,044
3,417
(3,951)
-
-
(3,951)
On disposal
At 31 December 2023
104,293
9,056
58,962
36,275
At 31 December 2023
Net book value
12,591
15,293
3,547
31,431
At 31 July 2022
16,471
16,602
3,518
36,591
3. Inventories
2022
2023
£
£
Stocks
497,394
463,592
4. Trade and other receivables
2022
2023
£
£
Trade debtors
247,350
465,394
Amounts owed by group undertakings and participating interests
198,225
69,445
Other debtors
19,984
16,898
551,737
465,559
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7
For the period ended 31 December 2023
Marshall Brushes & Rollers Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
35,969
10,648
Trade creditors
298,470
411,052
Taxation and social security
53,712
61,934
Other creditors
4,132
42,388
392,283
526,022
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft
13,852
28,019
7. Average number of persons employed
During the year the average number of employees was 15 (2022 : 13)
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