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REGISTERED NUMBER: 08266544














MACLAURIN MARITIME LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023






MACLAURIN MARITIME LIMITED (REGISTERED NUMBER: 08266544)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MACLAURIN MARITIME LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: T J Maclaurin
S M M Suttie





REGISTERED OFFICE: Fig Tree Cottage
The Lane
Wernffrwd
Llanmorlais
Swansea
SA4 3TU





REGISTERED NUMBER: 08266544





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

MACLAURIN MARITIME LIMITED (REGISTERED NUMBER: 08266544)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 4,830 250

CURRENT ASSETS
Debtors 5 10,739 48,526
Cash at bank 27,195 5,919
37,934 54,445
CREDITORS
Amounts falling due within one year 6 39,700 54,381
NET CURRENT (LIABILITIES)/ASSETS (1,766 ) 64
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,064

314

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 3,062 312
SHAREHOLDERS' FUNDS 3,064 314

MACLAURIN MARITIME LIMITED (REGISTERED NUMBER: 08266544)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 6 August 2024 and were signed on its behalf by:





T J Maclaurin - Director


MACLAURIN MARITIME LIMITED (REGISTERED NUMBER: 08266544)

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

1. STATUTORY INFORMATION

Maclaurin Maritime Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

3. EMPLOYEES AND DIRECTORS

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

MACLAURIN MARITIME LIMITED (REGISTERED NUMBER: 08266544)

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

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2022 - 3,711 3,711
Additions 6,440 - 6,440
At 31 October 2023 6,440 3,711 10,151
DEPRECIATION
At 1 November 2022 - 3,461 3,461
Charge for year 1,610 250 1,860
At 31 October 2023 1,610 3,711 5,321
NET BOOK VALUE
At 31 October 2023 4,830 - 4,830
At 31 October 2022 - 250 250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 932 3,589
Other debtors 9,807 9,807
Directors' current accounts - 35,117
Prepayments - 13
10,739 48,526

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 34,300 50,379
Other creditors 2,472 2,080
Directors' current accounts 949 -
Accrued expenses 1,979 1,922
39,700 54,381

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

MACLAURIN MARITIME LIMITED (REGISTERED NUMBER: 08266544)

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

8. RESERVES
Retained
earnings
£   

At 1 November 2022 312
Profit for the year 126,750
Dividends (124,000 )
At 31 October 2023 3,062

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
T J Maclaurin and S M M Suttie
Balance outstanding at start of year 35,117 31,341
Amounts advanced - 3,776
Amounts repaid (35,117 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 35,117

10. ULTIMATE CONTROLLING PARTY

The company is under the joint control of Mr T MacLaurin and Miss S Suttie by virtue of them each owning 50% of the issued share capital in the company.