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REGISTERED NUMBER: 09316982 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Machen & Maw Ltd

Machen & Maw Ltd (Registered number: 09316982)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Machen & Maw Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr T L Machen
Mr M J Maw





REGISTERED OFFICE: Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW





REGISTERED NUMBER: 09316982 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Machen & Maw Ltd (Registered number: 09316982)

Balance Sheet
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 24,960 43,998

CURRENT ASSETS
Stocks 2,500 2,500
Debtors 6 27,437 21,250
Cash at bank and in hand 9,897 1,789
39,834 25,539
CREDITORS
Amounts falling due within one year 7 (47,792 ) (38,239 )
NET CURRENT LIABILITIES (7,958 ) (12,700 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,002

31,298

CREDITORS
Amounts falling due after more than one
year

8

(14,652

)

(24,652

)

PROVISIONS FOR LIABILITIES (631 ) (3,980 )
NET ASSETS 1,719 2,666

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,619 2,566
SHAREHOLDERS' FUNDS 1,719 2,666

Machen & Maw Ltd (Registered number: 09316982)

Balance Sheet - continued
30 November 2023


The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2024 and were signed on its behalf by:




Mr T L Machen - Director



Mr M J Maw - Director


Machen & Maw Ltd (Registered number: 09316982)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Machen & Maw Ltd 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 and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 1A "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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities. Turnover is recognised on the completion of projects unless otherwise agreed with stage payments.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

All fixed assets are initially recorded at cost.

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 Statement of Income and Retained Earnings, 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.


Machen & Maw Ltd (Registered number: 09316982)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2022 93,094 833 93,927
Additions 2,500 - 2,500
Disposals (24,600 ) - (24,600 )
At 30 November 2023 70,994 833 71,827
DEPRECIATION
At 1 December 2022 49,608 321 49,929
Charge for year 8,497 77 8,574
Eliminated on disposal (11,636 ) - (11,636 )
At 30 November 2023 46,469 398 46,867
NET BOOK VALUE
At 30 November 2023 24,525 435 24,960
At 30 November 2022 43,486 512 43,998

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,120 18,380
Other debtors 12,317 2,870
27,437 21,250

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,648 12,083
Trade creditors 7,099 4,149
Taxation and social security 28,845 20,807
Other creditors 1,200 1,200
47,792 38,239

Machen & Maw Ltd (Registered number: 09316982)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 14,652 24,652

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Oridinery £1 100 100