2023-03-012024-02-292024-02-29falseSC497391MARA 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MARA LTD

Registered Number
SC497391
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

MARA LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

ROYER, Florence

Registered Address

13 Bruces Wynd
Pittenweem
KY10 2PW

Registered Number

SC497391 (Scotland)
MARA LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,1472,294
1,1472,294
Current assets
Cash at bank and on hand59,37861,173
59,37861,173
Creditors amounts falling due within one year4(12,562)(11,926)
Net current assets (liabilities)46,81649,247
Total assets less current liabilities47,96351,541
Creditors amounts falling due after one year(482)(78)
Net assets47,48151,463
Capital and reserves
Called up share capital11
Profit and loss account47,48051,462
Shareholders' funds47,48151,463
The financial statements were approved and authorised for issue by the Director on 16 August 2024, and are signed on its behalf by:
ROYER, Florence
Director
Registered Company No. SC497391
MARA LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Vehicles4
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 March 232,0005,5037,503
At 29 February 242,0005,5037,503
Depreciation and impairment
At 01 March 232,0003,2095,209
Charge for year-1,1471,147
At 29 February 242,0004,3566,356
Net book value
At 29 February 24-1,1471,147
At 28 February 23-2,2942,294
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security11,30210,666
Accrued liabilities and deferred income1,2601,260
Total12,56211,926
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Controlling party
The controlling party is Ms F Royer.