2022-12-012023-11-302023-11-30false137449812 MACFARLANE LTD2024-08-23iso4217:GBPxbrli:pure137449812022-12-01137449812023-11-30137449812022-12-012023-11-30137449812021-11-15137449812022-11-30137449812021-11-152022-11-3013744981bus:SmallEntities2022-12-012023-11-3013744981bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013744981bus:AbridgedAccounts2022-12-012023-11-3013744981bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013744981core:WithinOneYear2023-11-3013744981core:AfterOneYear2023-11-3013744981core:WithinOneYear2022-11-3013744981core:AfterOneYear2022-11-3013744981core:ShareCapital2023-11-3013744981core:SharePremium2023-11-3013744981core:RevaluationReserve2023-11-3013744981core:OtherReservesSubtotal2023-11-3013744981core:RetainedEarningsAccumulatedLosses2023-11-3013744981core:ShareCapital2022-11-3013744981core:SharePremium2022-11-3013744981core:RevaluationReserve2022-11-3013744981core:OtherReservesSubtotal2022-11-3013744981core:RetainedEarningsAccumulatedLosses2022-11-3013744981core:LandBuildings2023-11-3013744981core:PlantMachinery2023-11-3013744981core:Vehicles2023-11-3013744981core:FurnitureFittings2023-11-3013744981core:OfficeEquipment2023-11-3013744981core:NetGoodwill2023-11-3013744981core:IntangibleAssetsOtherThanGoodwill2023-11-3013744981core:ListedExchangeTraded2023-11-3013744981core:UnlistedNon-exchangeTraded2023-11-3013744981core:LandBuildings2022-11-3013744981core:PlantMachinery2022-11-3013744981core:Vehicles2022-11-3013744981core:FurnitureFittings2022-11-3013744981core:OfficeEquipment2022-11-3013744981core:NetGoodwill2022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2022-11-3013744981core:ListedExchangeTraded2022-11-3013744981core:UnlistedNon-exchangeTraded2022-11-3013744981core:LandBuildings2022-12-012023-11-3013744981core:PlantMachinery2022-12-012023-11-3013744981core:Vehicles2022-12-012023-11-3013744981core:FurnitureFittings2022-12-012023-11-3013744981core:OfficeEquipment2022-12-012023-11-3013744981core:NetGoodwill2022-12-012023-11-3013744981core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013744981core:ListedExchangeTraded2022-12-012023-11-3013744981core:UnlistedNon-exchangeTraded2022-12-012023-11-3013744981core:MoreThanFiveYears2022-12-012023-11-3013744981core:Non-currentFinancialInstruments2023-11-3013744981core:Non-currentFinancialInstruments2022-11-3013744981dpl:CostSales2022-12-012023-11-3013744981dpl:DistributionCosts2022-12-012023-11-3013744981core:LandBuildings2022-12-012023-11-3013744981core:PlantMachinery2022-12-012023-11-3013744981core:Vehicles2022-12-012023-11-3013744981core:FurnitureFittings2022-12-012023-11-3013744981core:OfficeEquipment2022-12-012023-11-3013744981dpl:AdministrativeExpenses2022-12-012023-11-3013744981core:NetGoodwill2022-12-012023-11-3013744981core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013744981dpl:GroupUndertakings2022-12-012023-11-3013744981dpl:ParticipatingInterests2022-12-012023-11-3013744981dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013744981core:ListedExchangeTraded2022-12-012023-11-3013744981dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013744981core:UnlistedNon-exchangeTraded2022-12-012023-11-3013744981dpl:CostSales2021-11-152022-11-3013744981dpl:DistributionCosts2021-11-152022-11-3013744981core:LandBuildings2021-11-152022-11-3013744981core:PlantMachinery2021-11-152022-11-3013744981core:Vehicles2021-11-152022-11-3013744981core:FurnitureFittings2021-11-152022-11-3013744981core:OfficeEquipment2021-11-152022-11-3013744981dpl:AdministrativeExpenses2021-11-152022-11-3013744981core:NetGoodwill2021-11-152022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2021-11-152022-11-3013744981dpl:GroupUndertakings2021-11-152022-11-3013744981dpl:ParticipatingInterests2021-11-152022-11-3013744981dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-152022-11-3013744981core:ListedExchangeTraded2021-11-152022-11-3013744981dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-152022-11-3013744981core:UnlistedNon-exchangeTraded2021-11-152022-11-3013744981core:NetGoodwill2023-11-3013744981core:IntangibleAssetsOtherThanGoodwill2023-11-3013744981core:LandBuildings2023-11-3013744981core:PlantMachinery2023-11-3013744981core:Vehicles2023-11-3013744981core:FurnitureFittings2023-11-3013744981core:OfficeEquipment2023-11-3013744981core:AfterOneYear2023-11-3013744981core:WithinOneYear2023-11-3013744981core:ListedExchangeTraded2023-11-3013744981core:UnlistedNon-exchangeTraded2023-11-3013744981core:ShareCapital2023-11-3013744981core:SharePremium2023-11-3013744981core:RevaluationReserve2023-11-3013744981core:OtherReservesSubtotal2023-11-3013744981core:RetainedEarningsAccumulatedLosses2023-11-3013744981core:NetGoodwill2022-11-3013744981core:IntangibleAssetsOtherThanGoodwill2022-11-3013744981core:LandBuildings2022-11-3013744981core:PlantMachinery2022-11-3013744981core:Vehicles2022-11-3013744981core:FurnitureFittings2022-11-3013744981core:OfficeEquipment2022-11-3013744981core:AfterOneYear2022-11-3013744981core:WithinOneYear2022-11-3013744981core:ListedExch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2 MACFARLANE LTD

Registered Number
13744981
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

2 MACFARLANE LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

AZIMINEJADI, Ali
NOORANIPOOR, Omid

Registered Address

2 Macfarlane Road
London
W12 7JZ

Registered Number

13744981 (England and Wales)
2 MACFARLANE LTD
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3974,734982,165
974,734982,165
Current assets
Debtors4138,98112,250
Cash at bank and on hand1,0512,131
140,03214,381
Creditors amounts falling due within one year5(793,867)(942,698)
Net current assets (liabilities)(653,835)(928,317)
Total assets less current liabilities320,89953,848
Creditors amounts falling due after one year6(261,937)-
Accruals and deferred income(1,160)(480)
Net assets57,80253,368
Capital and reserves
Called up share capital100,000100,000
Profit and loss account(42,198)(46,632)
Shareholders' funds57,80253,368
The financial statements were approved and authorised for issue by the Board of Directors on 23 August 2024, and are signed on its behalf by:
AZIMINEJADI, Ali
Director
NOORANIPOOR, Omid
Director

Registered Company No. 13744981
2 MACFARLANE LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.
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:
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22982,165
At 30 November 23982,165
Depreciation and impairment
Charge for year7,431
At 30 November 237,431
Net book value
At 30 November 23974,734
At 30 November 22982,165
4.Debtors: amounts due within one year

2023

2022

££
Other debtors138,98112,250
Total138,98112,250
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Other creditors793,867942,698
Total793,867942,698
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.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts261,937-
Total261,937-