2023-01-012023-12-312023-12-31false00439253A.& 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A.& E.MARSHALL.LIMITED

Registered Number
00439253
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

A.& E.MARSHALL.LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

A Marshall
S Marshall

Registered Address

14a Main Street
Cockermouth
CA13 9LQ

Registered Number

00439253 (England and Wales)
A.& E.MARSHALL.LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3206,721184,788
206,721184,788
Current assets
Debtors5162,980
Cash at bank and on hand13,95014,528
14,46617,508
Creditors amounts falling due within one year(26,033)(4,913)
Net current assets (liabilities)(11,567)12,595
Total assets less current liabilities195,154197,383
Provisions for liabilities(1,026)(1,981)
Net assets194,128195,402
Capital and reserves
Called up share capital4,0004,000
Revaluation reserve135,895135,895
Profit and loss account54,23355,507
Shareholders' funds194,128195,402
The financial statements were approved and authorised for issue by the Board of Directors on 6 September 2024, and are signed on its behalf by:
A Marshall
Director
Registered Company No. 00439253
A.& E.MARSHALL.LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows. The property listed in the balance sheet is an investment property and therefore is not depreciated.

Straight line (years)
Plant and machinery10
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 23186,840
Additions22,617
At 31 December 23209,457
Depreciation and impairment
At 01 January 232,052
Charge for year684
At 31 December 232,736
Net book value
At 31 December 23206,721
At 31 December 22184,788