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Company Registration No. 12362300 (England and Wales)
MARYON BROS CONSTRUCTION LIMITED Unaudited accounts for the year ended 31 December 2023
MARYON BROS CONSTRUCTION LIMITED Unaudited accounts Contents
Page
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MARYON BROS CONSTRUCTION LIMITED Company Information for the year ended 31 December 2023
Director
Mr Paul Maryon
Secretary
Mr Paul Maryon
Company Number
12362300 (England and Wales)
Registered Office
POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OX12 8AT UNITED KINGDOM
Accountants
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT
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MARYON BROS CONSTRUCTION LIMITED Accountants' report
Accountants' report to the director of MARYON BROS CONSTRUCTION LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MARYON BROS CONSTRUCTION LIMITED for the year ended 31 December 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of MARYON BROS CONSTRUCTION LIMITED, as a body, in accordance with the terms of our engagement letter dated 12 January 2020. Our work has been undertaken solely to prepare for your approval the accounts of MARYON BROS CONSTRUCTION LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MARYON BROS CONSTRUCTION LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that MARYON BROS CONSTRUCTION LIMITED 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 MARYON BROS CONSTRUCTION LIMITED. You consider that MARYON BROS CONSTRUCTION LIMITED 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 MARYON BROS CONSTRUCTION LIMITED. 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.
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT 8 February 2024
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MARYON BROS CONSTRUCTION LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,363 
9,817 
Current assets
Debtors
23,801 
18,608 
Cash at bank and in hand
9,473 
1,807 
33,274 
20,415 
Creditors: amounts falling due within one year
(21,030)
(23,471)
Net current assets/(liabilities)
12,244 
(3,056)
Net assets
19,607 
6,761 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
19,507 
6,661 
Shareholders' funds
19,607 
6,761 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 February 2024 and were signed on its behalf by
Mr Paul Maryon Director Company Registration No. 12362300
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MARYON BROS CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
MARYON BROS CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12362300. The registered office is POST OFFICE VAULTS, 4 MARKET PLACE, WANTAGE, OX12 8AT, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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MARYON BROS CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
1,316 
18,500 
19,816 
At 31 December 2023
1,316 
18,500 
19,816 
Depreciation
At 1 January 2023
604 
9,395 
9,999 
Charge for the year
178 
2,276 
2,454 
At 31 December 2023
782 
11,671 
12,453 
Net book value
At 31 December 2023
534 
6,829 
7,363 
At 31 December 2022
712 
9,105 
9,817 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,432 
- 
Deferred tax asset
3,272 
Other debtors
17,369 
15,336 
23,801 
18,608 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
706 
560 
Taxes and social security
19,356 
22,016 
Loans from directors
73 
- 
Accruals
895 
895 
21,030 
23,471 
7
Average number of employees
During the year the average number of employees was 1 (2022: 2).
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