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REGISTERED NUMBER: 00530321 (England and Wales)















M.C.A.(ASTON)LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2023






M.C.A.(ASTON)LIMITED (REGISTERED NUMBER: 00530321)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M.C.A.(ASTON)LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs P A Brown
D J Brown





SECRETARY: Mrs P A Brown





REGISTERED OFFICE: 38-50 Victoria Road
Aston
Birmingham
West Midlands
B6 5HF





REGISTERED NUMBER: 00530321 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

M.C.A.(ASTON)LIMITED (REGISTERED NUMBER: 00530321)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 69,340 33,830

CURRENT ASSETS
Stocks 657,673 628,094
Debtors 5 167,350 133,076
Cash at bank 345,044 415,234
1,170,067 1,176,404
CREDITORS
Amounts falling due within one year 6 64,618 80,268
NET CURRENT ASSETS 1,105,449 1,096,136
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,174,789

1,129,966

CREDITORS
Amounts falling due after more than one
year

7

(31,544

)

-

PROVISIONS FOR LIABILITIES (17,335 ) (4,689 )
NET ASSETS 1,125,910 1,125,277

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 1,125,710 1,125,077
1,125,910 1,125,277

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

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

M.C.A.(ASTON)LIMITED (REGISTERED NUMBER: 00530321)

Balance Sheet - continued
31 December 2023


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 September 2024 and were signed on its behalf by:





D J Brown - Director


M.C.A.(ASTON)LIMITED (REGISTERED NUMBER: 00530321)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

M.c.a.(Aston)limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

M.C.A.(ASTON)LIMITED (REGISTERED NUMBER: 00530321)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 63,475 13,908 43,501 42,334 163,218
Additions - - 70,083 946 71,029
Disposals - - (35,001 ) - (35,001 )
At 31 December 2023 63,475 13,908 78,583 43,280 199,246
DEPRECIATION
At 1 January 2023 60,903 12,662 14,337 41,486 129,388
Charge for year 643 124 10,210 479 11,456
Eliminated on disposal - - (10,938 ) - (10,938 )
At 31 December 2023 61,546 12,786 13,609 41,965 129,906
NET BOOK VALUE
At 31 December 2023 1,929 1,122 64,974 1,315 69,340
At 31 December 2022 2,572 1,246 29,164 848 33,830

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 31,305 22,504
Amounts owed by group undertakings 124,447 101,029
Other debtors 11,598 9,543
167,350 133,076

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 30,185 34,502
Amounts owed to group undertakings 25,477 23,054
Taxation and social security (9,145 ) 4,078
Other creditors 18,101 18,634
64,618 80,268

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 31,544 -

M.C.A.(ASTON)LIMITED (REGISTERED NUMBER: 00530321)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 31,544 -

The hire purchase finance is secured against the asset to which it relates.

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.