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Logo On Report
Registered Number: 00754530
England and Wales

 

 

 

W.J.MARLE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,227,407    2,252,879 
2,227,407    2,252,879 
Current assets      
Debtors 1,132,813    977,468 
Cash at bank and in hand 85,634    99,501 
1,218,447    1,076,969 
Creditors: amount falling due within one year (278,944)   (146,738)
Net current assets 939,503    930,231 
 
Total assets less current liabilities 3,166,910    3,183,110 
Creditors: amount falling due after more than one year (1,353,496)   (1,353,496)
Net assets 1,813,414    1,829,614 
 

Capital and reserves
     
Called up share capital 100    100 
Share premium account 782,000    782,000 
Profit and loss account 1,031,314    1,047,514 
Shareholder's funds 1,813,414    1,829,614 
 


For the year ended 31 July 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 year 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 April 2024 and were signed on its behalf by:


-------------------------------
William James Marle
Director
1
General Information
W.J.MARLE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 00754530, registration address 1364 London Road, Norbury, London, SW16 4DE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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:
Freehold Property           - 50 years
Leasehold Property         - Over the life of the Lease
Plant & Machinery           - 20% Reducing Balance 


Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for a possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to whom the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.



Freehold Property 50 Straight Line
Fixtures and Fittings 20% Reducing Balance
Financial instruments
 A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price unless the arrangement constitutes a financial transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit of loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually or impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversal of impairment is recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Freehold Property   Fixtures and Fittings   Total
  £   £   £
At 01 August 2022 2,566,819    21,812    2,588,631 
Additions   2,900    2,900 
Disposals    
At 31 July 2023 2,566,819    24,712    2,591,531 
Depreciation
At 01 August 2022 315,302    20,450    335,752 
Charge for year 27,519    853    28,372 
On disposals    
At 31 July 2023 342,821    21,303    364,124 
Net book values
Closing balance as at 31 July 2023 2,223,998    3,409    2,227,407 
Opening balance as at 01 August 2022 2,251,517    1,362    2,252,879 


2