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Company Registration No. 10348968 (England and Wales)
M & A STORES LIMITED Unaudited accounts for the year ended 31 August 2023
M & A STORES LIMITED Unaudited accounts Contents
Page
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M & A STORES LIMITED Company Information for the year ended 31 August 2023
Director
THIRUCHELVAM MATHIVANNAN
Company Number
10348968 (England and Wales)
Registered Office
209, The Heights Northolt United Kingdom UB5 4BX United Kingdom
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
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M & A STORES LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,582,350 
1,582,057 
Current assets
Inventories
115,365 
120,682 
Debtors
1,414 
3,059 
Cash at bank and in hand
224,398 
137,336 
341,177 
261,077 
Creditors: amounts falling due within one year
(954,267)
(910,610)
Net current liabilities
(613,090)
(649,533)
Total assets less current liabilities
969,260 
932,524 
Creditors: amounts falling due after more than one year
(751,352)
(789,003)
Net assets
217,908 
143,521 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
217,808 
143,421 
Shareholders' funds
217,908 
143,521 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 January 2024 and were signed on its behalf by
THIRUCHELVAM MATHIVANNAN Director Company Registration No. 10348968
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M & A STORES LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
M & A STORES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10348968. The registered office is 209, The Heights, Northolt, United Kingdom, UB5 4BX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
1,435,321 
94,500 
101,355 
1,631,176 
Additions
- 
- 
33,507 
33,507 
At 31 August 2023
1,435,321 
94,500 
134,862 
1,664,683 
Depreciation
At 1 September 2022
- 
18,900 
30,219 
49,119 
Charge for the year
- 
15,120 
18,094 
33,214 
At 31 August 2023
- 
34,020 
48,313 
82,333 
Net book value
At 31 August 2023
1,435,321 
60,480 
86,549 
1,582,350 
At 31 August 2022
1,435,321 
75,600 
71,136 
1,582,057 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
1,414 
3,059 
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M & A STORES LIMITED Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
234,853 
208,429 
Amounts owed to group undertakings and other participating interests
27,579 
57,512 
Taxes and social security
33,931 
11,490 
Other creditors
38,736 
36,889 
Loans from directors
619,168 
596,290 
954,267 
910,610 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
751,352 
789,003 
8
Average number of employees
During the year the average number of employees was 12 (2022: 10).
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