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Registered Number: 10101089


 

 

 


Unaudited Financial Statements

for the year ended 31 March 2024

for

MACBROOKGAS LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 300,938    131,646 
300,938    131,646 
Current assets      
Debtors 4 771,468    116,104 
Cash at bank and in hand 19,971    299,368 
791,439    415,472 
Creditors: amount falling due within one year 5 (720,751)   (150,465)
Net current assets 70,688    265,007 
 
Total assets less current liabilities 371,626    396,653 
Provisions for liabilities 6 (75,295)  
Net assets 296,331    396,653 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 296,327    396,649 
Shareholders' funds 296,331    396,653 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 July 2024 and were signed on its behalf by:


-------------------------------
Johnathan Mckenna
Director
1
General Information
Macbrookgas Ltd is a private company, limited by shares, registered in , registration number 10101089, registration address Unit 8 Focus Business Park, Old Buckenham, Attleborough, NR17 1GY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 April 2023   209,290    209,290 
Additions 5,155    228,767    233,922 
Disposals    
At 31 March 2024 5,155    438,057    443,212 
Depreciation
At 01 April 2023   41,411    41,411 
Charge for year 1,701    99,162    100,863 
On disposals    
At 31 March 2024 1,701    140,573    142,274 
Net book values
Closing balance as at 31 March 2024 3,454    297,484    300,938 
Opening balance as at 01 April 2023   131,646    131,646 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 59,370   
Amount Owed by Participating Interests 403,214   
Other Debtors 242,461    116,104 
VAT 66,423   
771,468    116,104 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 423,137   
Bank Loans & Overdrafts 26,497    39,517 
Corporation Tax 201,339    110,948 
PAYE & Social Security 67,687   
Other Creditors 2,091   
720,751    150,465 

6.

Provisions for liabilities

2024
£
  2023
£
Charged to Profit & Loss 75,295   
75,295   

2