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Registered number: 11686923
MACRO ACCOUNTANCY LTD
Unaudited Financial Statements
For The Year Ended 30 November 2023
MACRO ACCOUNTANCY LTD
Willows Holt Yard
Willows Holt, Willows Lane,
Sibsey, Boston
Lincolnshire
PE22 0TG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11686923
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,000 11,000
Tangible Assets 5 5,867 7,334
16,867 18,334
CURRENT ASSETS
Debtors 6 25,793 3,743
Cash at bank and in hand 115,549 151,854
141,342 155,597
Creditors: Amounts Falling Due Within One Year 7 (96,965 ) (122,041 )
NET CURRENT ASSETS (LIABILITIES) 44,377 33,556
TOTAL ASSETS LESS CURRENT LIABILITIES 61,244 51,890
Creditors: Amounts Falling Due After More Than One Year 8 (7,500 ) (10,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,115 ) (1,412 )
NET ASSETS 52,629 39,978
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 52,628 39,977
SHAREHOLDERS' FUNDS 52,629 39,978
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Crozier
Director
24/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MACRO ACCOUNTANCY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11686923 . The registered office is 35 Cromwell Close, Boston, Lincolnshire, PE21 9NQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.


2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 33% straight line basis
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 11,000
As at 30 November 2023 11,000
Net Book Value
As at 30 November 2023 11,000
As at 1 December 2022 11,000
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 9,598 2,159 11,757
As at 30 November 2023 9,598 2,159 11,757
Depreciation
As at 1 December 2022 2,264 2,159 4,423
Provided during the period 1,467 - 1,467
As at 30 November 2023 3,731 2,159 5,890
Net Book Value
As at 30 November 2023 5,867 - 5,867
As at 1 December 2022 7,334 - 7,334
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,535 3,743
Other debtors 23,258 -
25,793 3,743
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,211 1,619
Other taxes and social security 1,353 1,053
Other creditors 92,401 119,369
96,965 122,041
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,500 10,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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