1 December 2022 false No description of principal activity Taxfiler 2024.5 12997743business:PrivateLimitedCompanyLtd2022-12-012024-03-31 129977432022-11-30 129977432022-12-012024-03-31 12997743business:AuditExemptWithAccountantsReport2022-12-012024-03-31 12997743business:FilletedAccounts2022-12-012024-03-31 129977432024-03-31 12997743business:Director12022-12-012024-03-31 12997743business:Director22022-12-012024-03-31 12997743business:RegisteredOffice2022-12-012024-03-31 129977432022-11-30 12997743core:WithinOneYear2024-03-31 12997743core:WithinOneYear2022-11-30 12997743core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 12997743core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 12997743core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 12997743core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 12997743core:PreviouslyStatedAmount2024-03-31 12997743core:PreviouslyStatedAmount2022-11-30 12997743business:SmallEntities2022-12-012024-03-31 12997743countries:EnglandWales2022-12-012024-03-31 12997743core:PlantMachinery2022-12-012024-03-31 12997743core:Goodwill2022-11-30 12997743core:Goodwill2022-12-012024-03-31 12997743core:Goodwill2024-03-31 12997743core:PlantMachinery2022-11-30 12997743core:PlantMachinery2024-03-31 129977432021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 12997743 (England and Wales)
M & A Businesses Limited Unaudited accounts for the period from 1 December 2022 to 31 March 2024
M & A Businesses Limited Unaudited accounts Contents
Page
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M & A Businesses Limited Company Information for the period from 1 December 2022 to 31 March 2024
Directors
Marc Craig Bamber Amy Christina Louise Hallett
Company Number
12997743 (England and Wales)
Registered Office
39 North Croft Atherton Greater Manchester M46 0SW England
Accountants
Tax Accounting & Business Solutions Limited 9 Sumner Street Leyland Lancashire PR25 2LD
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M & A Businesses Limited Statement of financial position as at 31 March 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
17,646 
Tangible assets
- 
1,849 
- 
19,495 
Current assets
Inventories
- 
1,150 
Debtors
283 
- 
Cash at bank and in hand
- 
14,135 
283 
15,285 
Creditors: amounts falling due within one year
(25,157)
(37,385)
Net current liabilities
(24,874)
(22,100)
Net liabilities
(24,874)
(2,605)
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
(25,074)
(2,805)
Shareholders' funds
(24,874)
(2,605)
For the period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2024 and were signed on its behalf by
Marc Craig Bamber Director Company Registration No. 12997743
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M & A Businesses Limited Notes to the Accounts for the period from 1 December 2022 to 31 March 2024
1
Statutory information
M & A Businesses Limited is a private company, limited by shares, registered in England and Wales, registration number 12997743. The registered office is 39 North Croft, Atherton, Greater Manchester, M46 0SW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
29,410 
Disposals
(29,410)
At 31 March 2024
- 
Amortisation
At 1 December 2022
11,764 
Other increase/(decrease)
(11,764)
At 31 March 2024
- 
Net book value
At 31 March 2024
- 
At 30 November 2022
17,646 
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M & A Businesses Limited Notes to the Accounts for the period from 1 December 2022 to 31 March 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
3,286 
Disposals
(3,286)
At 31 March 2024
- 
Depreciation
At 1 December 2022
1,437 
On disposals
(1,437)
At 31 March 2024
- 
Net book value
At 31 March 2024
- 
At 30 November 2022
1,849 
6
Debtors
2024 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
283 
- 
7
Creditors: amounts falling due within one year
2024 
2022 
£ 
£ 
Trade creditors
1,620 
- 
Amounts owed to group undertakings and other participating interests
- 
282 
Loans from directors
22,937 
36,803 
Accruals
600 
300 
25,157 
37,385 
8
Average number of employees
During the period the average number of employees was 6 (2022: 6).
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