REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 1 February 2023 to 31 December 2023 |
for |
Macgregor Black Limited |
REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 1 February 2023 to 31 December 2023 |
for |
Macgregor Black Limited |
Macgregor Black Limited (Registered number: 10585935) |
Contents of the Financial Statements |
for the Period 1 February 2023 to 31 December 2023 |
Page |
Company Information | 1 |
Statement of Financial Position | 2 |
Notes to the Financial Statements | 4 |
Macgregor Black Limited |
Company Information |
for the Period 1 February 2023 to 31 December 2023 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
The Junction |
Charles Street |
Horbury |
Wakefield |
West Yorkshire |
WF4 5FH |
Macgregor Black Limited (Registered number: 10585935) |
Statement of Financial Position |
31 December 2023 |
31.12.23 | 31.1.23 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
The director acknowledges his responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
Macgregor Black Limited (Registered number: 10585935) |
Statement of Financial Position - continued |
31 December 2023 |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
Macgregor Black Limited (Registered number: 10585935) |
Notes to the Financial Statements |
for the Period 1 February 2023 to 31 December 2023 |
1. | STATUTORY INFORMATION |
Macgregor Black Limited is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Tangible fixed assets |
Fixtures and fittings | - |
Computer equipment | - |
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was |
4. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST |
At 1 February 2023 |
Additions |
At 31 December 2023 |
DEPRECIATION |
At 1 February 2023 |
Charge for period |
At 31 December 2023 |
NET BOOK VALUE |
At 31 December 2023 |
At 31 January 2023 |
Macgregor Black Limited (Registered number: 10585935) |
Notes to the Financial Statements - continued |
for the Period 1 February 2023 to 31 December 2023 |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.23 | 31.1.23 |
£ | £ |
Trade debtors |
Other debtors |
Prepayments |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.23 | 31.1.23 |
£ | £ |
Bank loans and overdrafts (see note 8) |
Other loans (see note 8) |
Trade creditors |
Tax |
Social security and other taxes | ( |
) |
VAT | 195,523 | 203,238 |
Other creditors |
Bad Debt Provision |
Accrued expenses |
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
31.12.23 | 31.1.23 |
£ | £ |
Bank loans (see note 8) |
8. | LOANS |
An analysis of the maturity of loans is given below: |
31.12.23 | 31.1.23 |
£ | £ |
Amounts falling due within one year or on demand: |
Bank loans |
Other loans |
Amounts falling due between two and five years: |
Bank loans - 2-5 years |
9. | PROVISIONS FOR LIABILITIES |
31.12.23 | 31.1.23 |
£ | £ |
Deferred tax | 27,085 | 11,767 |
Macgregor Black Limited (Registered number: 10585935) |
Notes to the Financial Statements - continued |
for the Period 1 February 2023 to 31 December 2023 |
9. | PROVISIONS FOR LIABILITIES - continued |
Deferred |
tax |
£ |
Balance at 1 February 2023 |
Charge to Income Statement during period |
Balance at 31 December 2023 |
10. | COVID-19 |
In response to the coronavirus pandemic, the company has received Government Grants and a Bounceback loan, to help with cash flow whilst the business was forced to close during various lockdowns imposed in England. |