2023-04-012024-03-312024-03-31false07849264MARCUS LYALL LIMITED2024-08-3090030iso4217:GBPxbrli:pure078492642023-04-01078492642024-03-31078492642023-04-012024-03-31078492642022-04-01078492642023-03-31078492642022-04-012023-03-3107849264bus:SmallEntities2023-04-012024-03-3107849264bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3107849264bus:FullAccounts2023-04-012024-03-3107849264bus:PrivateLimitedCompanyLtd2023-04-012024-03-3107849264core:WithinOneYear2024-03-3107849264core:AfterOneYear2024-03-3107849264core:WithinOneYear2023-03-3107849264core:AfterOneYear2023-03-3107849264core:ShareCapital2024-03-3107849264core:SharePremium2024-03-3107849264core:RevaluationReserve2024-03-3107849264core:OtherReservesSubtotal2024-03-3107849264core:RetainedEarningsAccumulatedLosses2024-03-3107849264core:ShareCapital2023-03-3107849264core:SharePremium2023-03-3107849264core:RevaluationReserve2023-03-3107849264core:OtherReservesSubtotal2023-03-3107849264core:RetainedEarningsAccumulatedLosses2023-03-3107849264core:LandBuildings2024-03-3107849264core:PlantMachinery2024-03-3107849264core:Vehicles2024-03-3107849264core:FurnitureFittings2024-03-3107849264core:OfficeEquipment2024-03-3107849264core:NetGoodwill2024-03-3107849264core:IntangibleAssetsOtherThanGoodwill2024-03-3107849264core:ListedExchangeTraded2024-03-3107849264core:UnlistedNon-exchangeTraded2024-03-3107849264core:LandBuildings2023-03-3107849264core:PlantMachinery2023-03-3107849264core:Vehicles2023-03-3107849264core:FurnitureFittings2023-03-3107849264core:OfficeEquipment2023-03-3107849264core:NetGoodwill2023-03-3107849264core:IntangibleAssetsOtherThanGoodwill2023-03-3107849264core:ListedExchangeTraded2023-03-3107849264core:UnlistedNon-exchangeTraded2023-03-3107849264core:LandBuildings2023-04-012024-03-3107849264core:PlantMachinery2023-04-012024-03-3107849264core:Vehicles2023-04-012024-03-3107849264core:FurnitureFittings2023-04-012024-03-3107849264core:OfficeEquipment2023-04-012024-03-3107849264core:NetGoodwill2023-04-012024-03-3107849264core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107849264core:ListedExchangeTraded2023-04-012024-03-3107849264core:UnlistedNon-exchangeTraded2023-04-012024-03-3107849264core:MoreThanFiveYears2023-04-012024-03-3107849264core:Non-currentFinancialInstruments2024-03-3107849264core:Non-currentFinancialInstruments2023-03-3107849264dpl:CostSales2023-04-012024-03-3107849264dpl:DistributionCosts2023-04-012024-03-3107849264core:LandBuildings2023-04-012024-03-3107849264core:PlantMachinery2023-04-012024-03-3107849264core:Vehicles2023-04-012024-03-3107849264core:FurnitureFittings2023-04-012024-03-3107849264core:OfficeEquipment2023-04-012024-03-3107849264dpl:AdministrativeExpenses2023-04-012024-03-3107849264core:NetGoodwill2023-04-012024-03-3107849264core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107849264dpl:GroupUndertakings2023-04-012024-03-3107849264dpl:ParticipatingInterests2023-04-012024-03-3107849264dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3107849264core:ListedExchangeTraded2023-04-012024-03-3107849264dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3107849264core:UnlistedNon-exchangeTraded2023-04-012024-03-3107849264dpl:CostSales2022-04-012023-03-3107849264dpl:DistributionCosts2022-04-012023-03-3107849264core:LandBuildings2022-04-012023-03-3107849264core:PlantMachinery2022-04-012023-03-3107849264core:Vehicles2022-04-012023-03-3107849264core:FurnitureFittings2022-04-012023-03-3107849264core:OfficeEquipment2022-04-012023-03-3107849264dpl:AdministrativeExpenses2022-04-012023-03-3107849264core:NetGoodwill2022-04-012023-03-3107849264core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107849264dpl:GroupUndertakings2022-04-012023-03-3107849264dpl:ParticipatingInterests2022-04-012023-03-3107849264dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107849264core:ListedExchangeTraded2022-04-012023-03-3107849264dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107849264core:UnlistedNon-exchangeTraded2022-04-012023-03-3107849264core:NetGoodwill2024-03-3107849264core:IntangibleAssetsOtherThanGoodwill2024-03-3107849264core:LandBuildings2024-03-3107849264core:PlantMachinery2024-03-3107849264core:Vehicles2024-03-3107849264core:FurnitureFittings2024-03-3107849264core:OfficeEquipment2024-03-3107849264core:AfterOneYear2024-03-3107849264core:WithinOneYear2024-03-3107849264core:ListedExchangeTraded2024-03-3107849264core:UnlistedNon-exchangeTraded2024-03-3107849264core:ShareCapital2024-03-3107849264core:SharePremium2024-03-3107849264core:RevaluationReserve2024-03-3107849264core:OtherReservesSubtotal2024-03-3107849264core:RetainedEarningsAccumulatedLosses2024-03-3107849264core:NetGoodwill2023-03-3107849264core:IntangibleAssetsOtherThanGoodwill2023-03-3107849264core:LandBuildings2023-03-3107849264core:PlantMachinery2023-03-3107849264core:Vehicles2023-03-3107849264core:FurnitureFittings2023-03-3107849264core:OfficeEquipment2023-03-3107849264core:AfterOneYear2023-03-3107849264core:WithinOneYear2023-03-3107849264core:ListedExchangeTraded2023-03-3107849264core:UnlistedNon-exchangeTraded2023-03-3107849264core:ShareCapital2023-03-3107849264core:SharePremium2023-03-3107849264core:RevaluationReserve2023-03-3107849264core:OtherReservesSubtotal2023-03-3107849264core:RetainedEarningsAccumulatedLosses2023-03-3107849264core:NetGoodwill2022-04-0107849264core:IntangibleAssetsOtherThanGoodwill2022-04-0107849264core:LandBuildings2022-04-0107849264core:PlantMachinery2022-04-0107849264core:Vehicles2022-04-0107849264core:FurnitureFittings2022-04-0107849264core:OfficeEquipment2022-04-0107849264core:AfterOneYear2022-04-0107849264core:WithinOneYear2022-04-0107849264core:ListedExchangeTraded2022-04-0107849264core:UnlistedNon-exchangeTraded2022-04-0107849264core:ShareCapital2022-04-0107849264core:SharePremium2022-04-0107849264core:RevaluationReserve2022-04-0107849264core:OtherReservesSubtotal2022-04-0107849264core:RetainedEarningsAccumulatedLosses2022-04-0107849264core:AfterOneYear2023-04-012024-03-3107849264core:WithinOneYear2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3107849264core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3107849264core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3107849264core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3107849264core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3107849264core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3107849264bus:Director12023-04-012024-03-3107849264bus:Director22023-04-012024-03-31

MARCUS LYALL LIMITED

Registered Number
07849264
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

MARCUS LYALL LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

LYALL, Marcus Alexander
WRAITH, Anna

Registered Address

1 Gemini Court
42a Throwley Way,
Sutton
SM1 4AF

Registered Number

07849264 (England and Wales)
MARCUS LYALL LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets49,92810,679
9,92810,679
Current assets
Debtors5158,68525,416
Cash at bank and on hand4,60417,893
163,28943,309
Creditors amounts falling due within one year6(80,991)(27,024)
Net current assets (liabilities)82,29816,285
Total assets less current liabilities92,22626,964
Creditors amounts falling due after one year7(13,620)(24,811)
Provisions for liabilities8(1,886)(2,029)
Net assets76,720124
Capital and reserves
Called up share capital100100
Profit and loss account76,62024
Shareholders' funds76,720124
The financial statements were approved and authorised for issue by the Board of Directors on 30 August 2024, and are signed on its behalf by:
LYALL, Marcus Alexander
Director
Registered Company No. 07849264
MARCUS LYALL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, was being amortised evenly over its estimated useful life of five years.
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:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2355,00055,000
At 31 March 2455,00055,000
Amortisation and impairment
At 01 April 2355,00055,000
At 31 March 2455,00055,000
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 2337,45337,453
Additions2,5592,559
At 31 March 2440,01240,012
Depreciation and impairment
At 01 April 2326,77426,774
Charge for year3,3103,310
At 31 March 2430,08430,084
Net book value
At 31 March 249,9289,928
At 31 March 2310,67910,679
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables132,7564,353
Other debtors25,92921,063
Total158,68525,416
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,904-
Bank borrowings and overdrafts11,1919,841
Taxation and social security38,81915,033
Other creditors525-
Accrued liabilities and deferred income27,5522,150
Total80,99127,024
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,62024,811
Total13,62024,811
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,8862,029
Total1,8862,029