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MAZARS GB LIMITED

Registered number: 05071519
Directors' report and
 unaudited financial statements
For the year ended 31 August 2023


 
MAZARS GB LIMITED
 
 
COMPANY INFORMATION


Directors
J M Berry 
T J Stanbrook 
P A Verity 




Registered number
05071519



Registered office
30 Old Bailey

London

United Kingdom

EC4M 7AU







 
MAZARS GB LIMITED
 

CONTENTS



Page
Directors' Report
 
1
Statement of Comprehensive Income
 
2
Statement of Financial Position
 
3
Notes to the Financial Statements
 
4 - 5


 
MAZARS GB LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2023

The directors present their report and the unaudited financial statements for the year ended 31 August 2023.

Principal activity

The company has not traded during the year.

Directors

The directors who served during the year and up to the date of this report were:

J M Berry 
T J Stanbrook 
P A Verity 

Directors' responsibilities statement

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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 are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They 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.

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

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


J M Berry
Director
Date: 4 April 2024

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MAZARS GB LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2023

The company has not traded during the year or the preceding financial year. During these periods, the company received no income and incurred no expenditure and therefore made neither a profit nor a loss. 

- 2 -

 
MAZARS GB LIMITED
REGISTERED NUMBER: 05071519

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2023
2022
2022
Note
£
£
£
£

  

Current assets
  

Cash and cash equivalents
  
1
1

  
1
1

Total assets less current liabilities
  
 
 
1
 
 
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
 5 
1
1

Total equity
  
1
1


For the year ended 31 August 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J M Berry
Director

Date: 4 April 2024

The notes on pages 4 to 5 form part of these financial statements.

- 3 -

 
MAZARS GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Mazars GB Limited is a private company limited by shares and incorporated in England and Wales. The registered number of the company is 05071519. The address of its registered office is 30 Old Bailey, London, United Kingdom, EC4M 7AU. 
The company has not traded during the year.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the company operates and is rounded to the nearest pound.

  
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

In preparing these financial statements, the company has taken advantage of the disclosure exemptions, as permitted by FRS 102 paragraph 1.12. The company has therefore complied with the applicable conditions, including providing notification of the use of exemptions to the company’s shareholders who have not objected to the use of such disclosure exemptions.
The company’s ultimate parent undertaking, Mazars LLP includes the company in its consolidated financial statements. The consolidated financial statements of Mazars LLP are prepared in accordance with IFRS and are available to the public and may be obtained from Companies House. In these financial statements, the company is considered to be a qualifying entity and has applied the exemptions available under FRS 102 in respect of the following disclosures:
• from preparing a Cash Flow Statement in accordance with Section 7 ' Cash Flow Statements';
• from providing the financial instrument disclosures, required under paragraphs 11.39 to 11.48A and paragraphs 12.26 to 12.29, as this information is provided in the Mazars LLP consolidated financial statements; and
• from disclosing the company's key management personnel compensation, as required by paragraph 7 of Section 33 'Related Party Disclosures'

 
2.3

Going concern

The company is currently not trading.

 
2.4

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

- 4 -

 
MAZARS GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The entity has not traded in the current nor previous year and all balances relate to cash and cash equivalents. Consequently, there are no critical judgements or estimates.


4.


Employees

The company has no employees other than the directors, who did not receive any remuneration (2022: £nil).


5.


Called up share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022: 1) Ordinary share of £1
1
1



6.


Controlling party

The company is owned by Mazars Limited which is wholly owned and controlled by Mazars LLP, a limited liability partnership resident in England and Wales, which the directors consider to be the ultimate parent undertaking and controlling party. The company and its subsidiary undertakings are included within the consolidated financial statements of Mazars LLP. The group accounts produced by Mazars LLP are available from Companies House. The registered address of the LLP is 30 Old Bailey, London, EC4M 7AU.
Mazars LLP is part of the Mazars worldwide organisation which comprises all the member entities who have signed a co-operation agreement with Mazars SC. Mazars SC is a Limited Responsibility Co- operative Company headquartered in Belgium which itself has no professional activity and whose shareholders are partners in the member entities. Mazars SC is the largest group where the accounts of Mazars LLP and its subsidiary undertakings are consolidated. The consolidated financial statements of Mazars SC are available on the company's website www.mazars.com.

- 5 -