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Registered Number: 12887200
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 31 March 2023

for

MAS HOMEWARE25 LIMITED

 

 
Notes

 
2023
£

  2021
£
(as restated)
Fixed assets      
Tangible fixed assets 3 575    1,115 
575    1,115 
Current assets      
Stocks 4   15,000 
Debtors 5 6,113    3,680 
Cash at bank and in hand 1,765    2,778 
7,878    21,458 
Creditors: amount falling due within one year 6 (16,848)   (22,308)
Net current liabilities (8,970)   (850)
 
Total assets less current liabilities (8,395)   265 
Net liabilities (8,395)   265 
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account (8,396)   264 
Shareholder's funds (8,395)   265 
 


For the period ended 31 March 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 March 2024 and were signed on its behalf by:


-------------------------------
Victoria Harrison
Director
1
General Information
MAS Homeware25 Limited is a private company, limited by shares, registered in England and Wales, registration number 12887200, registration address 75 Kenwood Crescent, Ingleby Barwick, Stockton-On-Tees, TS17 5BT.

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.
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
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:
Computer Equipment 25% Straight Line
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 1 (2021 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 October 2021 1,440    1,440 
Additions  
Disposals  
At 31 March 2023 1,440    1,440 
Depreciation
At 01 October 2021 325    325 
Charge for period 540    540 
On disposals  
At 31 March 2023 865    865 
Net book values
Closing balance as at 31 March 2023 575    575 
Opening balance as at 01 October 2021 1,115    1,115 


4.

Stocks

2023
£
  2021
£
Stocks   15,000 
  15,000 

5.

Debtors: amounts falling due within one year

2023
£
  2021
£
Directors' Current Accounts 6,113    3,680 
6,113    3,680 

6.

Creditors: amount falling due within one year

2023
£
  2021
£
Trade Creditors   1,041 
Corporation Tax 15,048    15,048 
Accrued Expenses 1,800    1,650 
VAT   4,569 
16,848    22,308 

7.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2023
£
  2021
£
1 Class A share of £1.00 each  
 

2