2023-01-012023-12-312023-12-31false07320113MAHER MILLARD LTD2024-09-1741100iso4217:GBPxbrli:pure073201132023-01-01073201132023-12-31073201132023-01-012023-12-31073201132022-01-01073201132022-12-31073201132022-01-012022-12-3107320113bus:SmallEntities2023-01-012023-12-3107320113bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3107320113bus:FullAccounts2023-01-012023-12-3107320113bus:PrivateLimitedCompanyLtd2023-01-012023-12-3107320113core:WithinOneYear2023-12-3107320113core:AfterOneYear2023-12-3107320113core:WithinOneYear2022-12-3107320113core:AfterOneYear2022-12-3107320113core:ShareCapital2023-12-3107320113core:SharePremium2023-12-3107320113core:RevaluationReserve2023-12-3107320113core:OtherReservesSubtotal2023-12-3107320113core:RetainedEarningsAccumulatedLosses2023-12-3107320113core:ShareCapital2022-12-3107320113core:SharePremium2022-12-3107320113core:RevaluationReserve2022-12-3107320113core:OtherReservesSubtotal2022-12-3107320113core:RetainedEarningsAccumulatedLosses2022-12-3107320113core:LandBuildings2023-12-3107320113core:PlantMachinery2023-12-3107320113core:Vehicles2023-12-3107320113core:FurnitureFittings2023-12-3107320113core:OfficeEquipment2023-12-3107320113core:NetGoodwill2023-12-3107320113core:IntangibleAssetsOtherThanGoodwill2023-12-3107320113core:ListedExchangeTraded2023-12-3107320113core:UnlistedNon-exchangeTraded2023-12-3107320113core:LandBuildings2022-12-3107320113core:PlantMachinery2022-12-3107320113core:Vehicles2022-12-3107320113core:FurnitureFittings2022-12-3107320113core:OfficeEquipment2022-12-3107320113core:NetGoodwill2022-12-3107320113core:IntangibleAssetsOtherThanGoodwill2022-12-3107320113core:ListedExchangeTraded2022-12-3107320113core:UnlistedNon-exchangeTraded2022-12-3107320113core:LandBuildings2023-01-012023-12-3107320113core:PlantMachinery2023-01-012023-12-3107320113core:Vehicles2023-01-012023-12-3107320113core:FurnitureFittings2023-01-012023-12-3107320113core:OfficeEquipment2023-01-012023-12-3107320113core:NetGoodwill2023-01-012023-12-3107320113core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107320113core:ListedExchangeTraded2023-01-012023-12-3107320113core:UnlistedNon-exchangeTraded2023-01-012023-12-3107320113core:MoreThanFiveYears2023-01-012023-12-3107320113core:Non-currentFinancialInstruments2023-12-3107320113core:Non-currentFinancialInstruments2022-12-3107320113dpl:CostSales2023-01-012023-12-3107320113dpl:DistributionCosts2023-01-012023-12-3107320113core:LandBuildings2023-01-012023-12-3107320113core:PlantMachinery2023-01-012023-12-3107320113core:Vehicles2023-01-012023-12-3107320113core:FurnitureFittings2023-01-012023-12-3107320113core:OfficeEquipment2023-01-012023-12-3107320113dpl:AdministrativeExpenses2023-01-012023-12-3107320113core:NetGoodwill2023-01-012023-12-3107320113core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107320113dpl:GroupUndertakings2023-01-012023-12-3107320113dpl:ParticipatingInterests2023-01-012023-12-3107320113dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3107320113core:ListedExchangeTraded2023-01-012023-12-3107320113dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3107320113core:UnlistedNon-exchangeTraded2023-01-012023-12-3107320113dpl:CostSales2022-01-012022-12-3107320113dpl:DistributionCosts2022-01-012022-12-3107320113core:LandBuildings2022-01-012022-12-3107320113core:PlantMachinery2022-01-012022-12-3107320113core:Vehicles2022-01-012022-12-3107320113core:FurnitureFittings2022-01-012022-12-3107320113core:OfficeEquipment2022-01-012022-12-3107320113dpl:AdministrativeExpenses2022-01-012022-12-3107320113core:NetGoodwill2022-01-012022-12-3107320113core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3107320113dpl:GroupUndertakings2022-01-012022-12-3107320113dpl:ParticipatingInterests2022-01-012022-12-3107320113dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3107320113core:ListedExchangeTraded2022-01-012022-12-3107320113dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3107320113core:UnlistedNon-exchangeTraded2022-01-012022-12-3107320113core:NetGoodwill2023-12-3107320113core:IntangibleAssetsOtherThanGoodwill2023-12-3107320113core:LandBuildings2023-12-3107320113core:PlantMachinery2023-12-3107320113core:Vehicles2023-12-3107320113core:FurnitureFittings2023-12-3107320113core:OfficeEquipment2023-12-3107320113core:AfterOneYear2023-12-3107320113core:WithinOneYear2023-12-3107320113core:ListedExchangeTraded2023-12-3107320113core:UnlistedNon-exchangeTraded2023-12-3107320113core:ShareCapital2023-12-3107320113core:SharePremium2023-12-3107320113core:RevaluationReserve2023-12-3107320113core:OtherReservesSubtotal2023-12-3107320113core:RetainedEarningsAccumulatedLosses2023-12-3107320113core:NetGoodwill2022-12-3107320113core:IntangibleAssetsOtherThanGoodwill2022-12-3107320113core:LandBuildings2022-12-3107320113core:PlantMachinery2022-12-3107320113core:Vehicles2022-12-3107320113core:FurnitureFittings2022-12-3107320113core:OfficeEquipment2022-12-3107320113core:AfterOneYear2022-12-3107320113core:WithinOneYear2022-12-3107320113core:ListedExc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MAHER MILLARD LTD

Registered Number
07320113
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

MAHER MILLARD LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

D J Millard
P M J Millard

Registered Address

1 Milton Way
Sleaford
NG34 7GE

Registered Number

07320113 (England and Wales)
MAHER MILLARD LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments3100100
100100
Current assets
Debtors4274,609209,724
Cash at bank and on hand117,209248,249
391,818457,973
Creditors amounts falling due within one year5(75,133)(97,536)
Net current assets (liabilities)316,685360,437
Total assets less current liabilities316,785360,537
Net assets316,785360,537
Capital and reserves
Called up share capital200200
Other reserves200200
Profit and loss account316,385360,137
Shareholders' funds316,785360,537
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
D J Millard
Director
Registered Company No. 07320113
MAHER MILLARD LTD
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Related parties
Maher Millard Construction Ltd - a company where D J Millard and P M J Millard are directors. At the balance sheet date there was a loan to Maher Millard Construction Ltd of £193,933 (2022 £135,010).
2.Average number of employees

20232022
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 23100100
At 31 December 23100100
Net book value
At 31 December 23100100
At 31 December 22100100

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables78,90074,714
Amounts owed by group undertakings193,933135,010
Other debtors1,776-
Total274,609209,724
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6753
Taxation and social security73222,680
Other creditors74,33474,803
Total75,13397,536