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Company Registration No. 09941804 (England and Wales)
Macclesfield Maintenance Ltd Unaudited accounts for the year ended 31 January 2024
Macclesfield Maintenance Ltd Unaudited accounts Contents
Page
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Macclesfield Maintenance Ltd Company Information for the year ended 31 January 2024
Director
Mr Clive Wilkinson
Company Number
09941804 (England and Wales)
Registered Office
2 The Whitfields Macclesfield Cheshire SK10 3PX England
Accountants
Batesons 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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Macclesfield Maintenance Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
28,430 
36,721 
Current assets
Inventories
27,203 
16,670 
Debtors
49,585 
34,912 
Cash at bank and in hand
210,401 
189,774 
287,189 
241,356 
Creditors: amounts falling due within one year
(109,685)
(100,995)
Net current assets
177,504 
140,361 
Total assets less current liabilities
205,934 
177,082 
Provisions for liabilities
Deferred tax
(4,665)
(6,079)
Net assets
201,269 
171,003 
Capital and reserves
Called up share capital
125 
125 
Profit and loss account
201,144 
170,878 
Shareholders' funds
201,269 
171,003 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2024 and were signed on its behalf by
Mr Clive Wilkinson Director Company Registration No. 09941804
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Macclesfield Maintenance Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Macclesfield Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 09941804. The registered office is 2 The Whitfields, Macclesfield, Cheshire, SK10 3PX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Macclesfield Maintenance Ltd Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
11,449 
77,922 
89,371 
Additions
204 
- 
204 
At 31 January 2024
11,653 
77,922 
89,575 
Depreciation
At 1 February 2023
4,293 
48,357 
52,650 
Charge for the year
1,104 
7,391 
8,495 
At 31 January 2024
5,397 
55,748 
61,145 
Net book value
At 31 January 2024
6,256 
22,174 
28,430 
At 31 January 2023
7,156 
29,565 
36,721 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,918 
Trade debtors
45,078 
23,959 
Accrued income and prepayments
2,814 
2,333 
Other debtors
1,693 
3,702 
49,585 
34,912 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,826 
- 
Trade creditors
18,581 
18,912 
Taxes and social security
28,565 
10,041 
Other creditors
1,722 
- 
Loans from directors
53,188 
67,793 
Accruals
3,803 
4,249 
109,685 
100,995 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
4,665 
6,079 
2024 
2023 
£ 
£ 
Provision at start of year
6,079 
4,373 
(Credited)/charged to the profit and loss account
(1,414)
1,706 
Provision at end of year
4,665 
6,079 
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Macclesfield Maintenance Ltd Notes to the Accounts for the year ended 31 January 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
75 Ordinary 'A' shares of £1 each
75 
75 
25 Ordinary 'B' shares of £1 each
25 
25 
25 Ordinary 'C' shares of £1 each
25 
25 
125 
125 
9
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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