Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-31No description of principal activity2023-01-01false65falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07326925 2023-01-01 2023-12-31 07326925 2023-12-31 07326925 2022-01-01 2022-12-31 07326925 2022-12-31 07326925 c:Director1 2023-01-01 2023-12-31 07326925 c:Director2 2023-01-01 2023-12-31 07326925 c:RegisteredOffice 2023-01-01 2023-12-31 07326925 d:PlantMachinery 2023-01-01 2023-12-31 07326925 d:PlantMachinery 2023-12-31 07326925 d:PlantMachinery 2022-12-31 07326925 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07326925 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 07326925 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 07326925 d:CurrentFinancialInstruments 2023-12-31 07326925 d:CurrentFinancialInstruments 2022-12-31 07326925 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07326925 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 07326925 d:ShareCapital 2023-12-31 07326925 d:ShareCapital 2022-12-31 07326925 d:RetainedEarningsAccumulatedLosses 2023-12-31 07326925 d:RetainedEarningsAccumulatedLosses 2022-12-31 07326925 c:FRS102 2023-01-01 2023-12-31 07326925 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07326925 c:FullAccounts 2023-01-01 2023-12-31 07326925 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07326925 2 2023-01-01 2023-12-31 07326925 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 07326925







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


THE MARKETING CENTRE LIMITED






































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THE MARKETING CENTRE LIMITED
 


 
COMPANY INFORMATION


Directors
Lucy Hogarth 
Clare Methven 




Registered number
07326925



Registered office
The Old Coach House
Castle Square

Bletchingley

Redhill

Surrey

RH1 4LB




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


THE MARKETING CENTRE LIMITED
 



CONTENTS



Page
Balance Sheet
1 - 2
Notes to the Financial Statements
3 - 7

 


THE MARKETING CENTRE LIMITED
REGISTERED NUMBER:07326925



BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
20,195
32,011

Tangible assets
 5 
1,034
286

  
21,229
32,297

Current assets
  

Debtors: amounts falling due within one year
 6 
698,104
751,755

Cash at bank and in hand
  
1,237,960
1,060,796

  
1,936,064
1,812,551

Creditors: amounts falling due within one year
 7 
(901,028)
(1,060,738)

Net current assets
  
 
 
1,035,036
 
 
751,813

Total assets less current liabilities
  
1,056,265
784,110

  

Net assets
  
1,056,265
784,110


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,056,165
784,010

  
1,056,265
784,110

Page 1

 


THE MARKETING CENTRE LIMITED
REGISTERED NUMBER:07326925


    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with 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: 




................................................
Lucy Hogarth
................................................
Clare Methven
Director
Director


Date: 28 March 2024
Date:28 March 2024

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Marketing Centre Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business are disclosed on the Company Information page. 
The company's functional and presentational currency is GBP.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2022 - 5).


4.


Intangible assets




Development expenditure

£



Cost


At 1 January 2023
35,448



At 31 December 2023

35,448



Amortisation


At 1 January 2023
3,437


Charge for the year on owned assets
11,816



At 31 December 2023

15,253



Net book value



At 31 December 2023
20,195



At 31 December 2022
32,011



Page 5

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2023
6,296


Additions
1,100



At 31 December 2023

7,396



Depreciation


At 1 January 2023
6,010


Charge for the year on owned assets
352



At 31 December 2023

6,362



Net book value



At 31 December 2023
1,034



At 31 December 2022
286


6.


Debtors

2023
2022
£
£


Trade debtors
677,691
722,078

Other debtors
3,500
18,590

Prepayments and accrued income
16,913
11,087

698,104
751,755


Page 6

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
626,576
642,994

Corporation tax
146,963
139,754

Other taxation and social security
117,877
142,827

Other creditors
550
131,030

Accruals and deferred income
9,062
4,133

901,028
1,060,738


 
Page 7