IRIS Accounts Production v24.2.0.383 02066312 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh020663122022-12-31020663122023-12-31020663122023-01-012023-12-31020663122021-12-31020663122022-01-012022-12-31020663122022-12-3102066312ns15:EnglandWales2023-01-012023-12-3102066312ns14:PoundSterling2023-01-012023-12-3102066312ns10:Director12023-01-012023-12-3102066312ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3102066312ns10:SmallEntities2023-01-012023-12-3102066312ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3102066312ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3102066312ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3102066312ns10:FullAccounts2023-01-012023-12-3102066312ns10:OrdinaryShareClass12023-01-012023-12-3102066312ns10:Director22023-01-012023-12-3102066312ns10:CompanySecretary12023-01-012023-12-3102066312ns10:RegisteredOffice2023-01-012023-12-3102066312ns5:CurrentFinancialInstruments2023-12-3102066312ns5:CurrentFinancialInstruments2022-12-3102066312ns5:ShareCapital2023-12-3102066312ns5:ShareCapital2022-12-3102066312ns5:FurtherSpecificReserve3ComponentTotalEquity2023-12-3102066312ns5:FurtherSpecificReserve3ComponentTotalEquity2022-12-3102066312ns5:RetainedEarningsAccumulatedLosses2023-12-3102066312ns5:RetainedEarningsAccumulatedLosses2022-12-3102066312ns5:ComputerEquipment2023-01-012023-12-3102066312ns5:ComputerEquipment2022-12-3102066312ns5:ComputerEquipment2023-12-3102066312ns5:ComputerEquipment2022-12-3102066312ns5:CostValuation2022-12-3102066312ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3102066312ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3102066312ns5:DeferredTaxation2022-12-3102066312ns5:DeferredTaxation2023-12-3102066312ns10:OrdinaryShareClass12023-12-3102066312ns5:FurtherSpecificReserve3ComponentTotalEquity2022-12-31
REGISTERED NUMBER: 02066312 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

MACPHERSON INTERNATIONAL SERVICES
LIMITED

MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MACPHERSON INTERNATIONAL SERVICES
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: K J L Macpherson
Mrs J M Macpherson





SECRETARY: K J L Macpherson





REGISTERED OFFICE: Flat 9, Morris House
84 Dorking Road
Tadworth
Surrey
KT20 5RX





REGISTERED NUMBER: 02066312 (England and Wales)





ACCOUNTANTS: Ellis Atkins
Chartered Accountants
The Atrium Business Centre
Curtis Road
Dorking
Surrey
RH4 1XA

MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 246
Investments 5 21,000 21,000
Investment property 6 325,000 325,000
346,000 346,246

CURRENT ASSETS
Debtors 7 10,500 -
Cash at bank 8,569 6,214
19,069 6,214
CREDITORS
Amounts falling due within one year 8 4,121 1,065
NET CURRENT ASSETS 14,948 5,149
TOTAL ASSETS LESS CURRENT
LIABILITIES

360,948

351,395

PROVISIONS FOR LIABILITIES 9 36,755 36,755
NET ASSETS 324,193 314,640

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Fair value reserve 11 176,572 176,572
Retained earnings 146,621 137,068
SHAREHOLDERS' FUNDS 324,193 314,640

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)

BALANCE SHEET - continued
31 DECEMBER 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2024 and were signed on its behalf by:





K J L Macpherson - Director


MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)

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

1. STATUTORY INFORMATION

Macpherson International Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover consists of income derived from the normal operating activities of the company during the year, net of discounts and VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - Straight line over 3 and 5 years

Investment property and fixed asset investments
In accordance with Financial Reporting Standard 102 investment properties are revalued annually and the aggregate surplus or deficit is included in the profit and loss account. The unrealised gain/loss is transferred to a fair value reserve after adjusting for deferred tax. No depreciation is provided in respect of investment properties.

Listed and unlisted fixed assets investments are shown at historical cost less any adjustment for permanent diminution in value. Where the change in value of listed investments is material, the historical cost is updated to the market value with the aggregate surplus or deficit being included in the profit and loss account.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 1,735
DEPRECIATION
At 1 January 2023 1,489
Charge for year 246
At 31 December 2023 1,735
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 246

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023
and 31 December 2023 21,000
NET BOOK VALUE
At 31 December 2023 21,000
At 31 December 2022 21,000

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£   
Cost 21,000

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 325,000
NET BOOK VALUE
At 31 December 2023 325,000
At 31 December 2022 325,000

MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)

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

6. INVESTMENT PROPERTY - continued

Fair value at 31 December 2023 is represented by:
£   
Valuation in 2023 325,000

If investment property had not been revalued it would have been included at the following historical cost:

31/12/23 31/12/22
£    £   
Cost 111,673 111,673

Investment property was valued on an open market basis on by the directors .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 10,500 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Taxation and social security 827 -
Other creditors 3,294 1,065
4,121 1,065

9. PROVISIONS FOR LIABILITIES
31/12/23 31/12/22
£    £   
Deferred tax 36,755 36,755

Deferred
tax
£   
Balance at 1 January 2023 36,755
Balance at 31 December 2023 36,755

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/23 31/12/22
value: £    £   
1,000 Ordinary £1 1,000 1,000

MACPHERSON INTERNATIONAL SERVICES
LIMITED (REGISTERED NUMBER: 02066312)

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

11. RESERVES
Fair
value
reserve
£   
At 1 January 2023
and 31 December 2023 176,572