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REGISTERED NUMBER: 11106742 (England and Wales)















Unaudited Financial Statements

for the Period 1 February 2022 to 30 January 2023

for

Marriage Tax Claims Limited

Marriage Tax Claims Limited (Registered number: 11106742)






Contents of the Financial Statements
for the Period 1 February 2022 to 30 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Marriage Tax Claims Limited

Company Information
for the Period 1 February 2022 to 30 January 2023







DIRECTOR: Mr Jamie Holsgrove





REGISTERED OFFICE: 53 Hamilton Square
Birkenhead
Merseyside
CH41 5AS





REGISTERED NUMBER: 11106742 (England and Wales)





ACCOUNTANTS: Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside

Marriage Tax Claims Limited (Registered number: 11106742)

Balance Sheet
30 January 2023

30.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,237 5,034
Tangible assets 5 3,179 4,491
5,416 9,525

CURRENT ASSETS
Debtors 6 2,582 53,187
Cash at bank - 19
2,582 53,206
CREDITORS
Amounts falling due within one year 7 43,058 43,204
NET CURRENT (LIABILITIES)/ASSETS (40,476 ) 10,002
TOTAL ASSETS LESS CURRENT
LIABILITIES

(35,060

)

19,527

CREDITORS
Amounts falling due after more than one
year

8

-

(50,521

)

PROVISIONS FOR LIABILITIES (604 ) -
NET LIABILITIES (35,664 ) (30,994 )

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 11 (35,665 ) (30,995 )
SHAREHOLDERS' FUNDS (35,664 ) (30,994 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 January 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Marriage Tax Claims Limited (Registered number: 11106742)

Balance Sheet - continued
30 January 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2024 and were signed by:





Mr Jamie Holsgrove - Director


Marriage Tax Claims Limited (Registered number: 11106742)

Notes to the Financial Statements
for the Period 1 February 2022 to 30 January 2023

1. STATUTORY INFORMATION

Marriage Tax Claims Limited 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Marriage Tax Claims Limited (Registered number: 11106742)

Notes to the Financial Statements - continued
for the Period 1 February 2022 to 30 January 2023

2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis, the validity of which depends upon future profitable trading and the support of the director. Should the company be unable to continue trading, adjustments would be necessary to reduce the value of assets to their recoverable amount, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 February 2022
and 30 January 2023 8,950
AMORTISATION
At 1 February 2022 3,916
Amortisation for period 2,797
At 30 January 2023 6,713
NET BOOK VALUE
At 30 January 2023 2,237
At 31 January 2022 5,034

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 February 2022
and 30 January 2023 6,558
DEPRECIATION
At 1 February 2022 2,067
Charge for period 1,312
At 30 January 2023 3,379
NET BOOK VALUE
At 30 January 2023 3,179
At 31 January 2022 4,491

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.23 31.1.22
£    £   
Other debtors 2,582 53,187

Marriage Tax Claims Limited (Registered number: 11106742)

Notes to the Financial Statements - continued
for the Period 1 February 2022 to 30 January 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.23 31.1.22
£    £   
Bank loans and overdrafts (see note 9) 183 -
Trade creditors 42,425 42,424
Accrued expenses 450 780
43,058 43,204

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.1.23 31.1.22
£    £   
Other loans (see note 9) - 50,521

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 50,521

9. LOANS

An analysis of the maturity of loans is given below:

30.1.23 31.1.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 183 -

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 50,521

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.1.23 31.1.22
value: £    £   
1 Ordinary £1 1 1

11. RESERVES
Retained
earnings
£   

At 1 February 2022 (30,995 )
Deficit for the period (4,670 )
At 30 January 2023 (35,665 )

Marriage Tax Claims Limited (Registered number: 11106742)

Notes to the Financial Statements - continued
for the Period 1 February 2022 to 30 January 2023

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 30 January 2023 and 31 January 2022:

30.1.23 31.1.22
£    £   
Mr Jamie Holsgrove
Balance outstanding at start of period 53,187 54,278
Amounts advanced 695 6,616
Amounts repaid (51,300 ) (7,707 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 2,582 53,187

13. GOING CONCERN

Although the financial statements show net current liabilities of (£40,462) and net liabilities of (£35,664), the director is of the opinion that the financial statements can be prepared on a going concern basis on the grounds that he will continue to support the company and that the company will trade profitably in the future.

Marriage Tax Claims Limited

Report of the Accountants to the Director of
Marriage Tax Claims Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 January 2023 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside


29 October 2024