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REGISTERED NUMBER: 05493000 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Make An Entrance Limited

Make An Entrance Limited (Registered number: 05493000)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Make An Entrance Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S J Burlton
S N Burlton





SECRETARY: C B Hill





REGISTERED OFFICE: Unit 14 Sadler Court
Sadler Road
Lincoln
Lincolnshire
LN6 3RG





REGISTERED NUMBER: 05493000 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Make An Entrance Limited (Registered number: 05493000)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 42,690 43,762
Tangible assets 5 34,810 41,255
77,500 85,017

CURRENT ASSETS
Stocks 96,758 89,736
Debtors 6 51,656 83,251
Cash at bank 177,206 95,366
325,620 268,353
CREDITORS
Amounts falling due within one year 7 213,556 129,972
NET CURRENT ASSETS 112,064 138,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

189,564

223,398

CREDITORS
Amounts falling due after more than one
year

8

(28,815

)

(34,103

)

PROVISIONS FOR LIABILITIES (8,703 ) -
NET ASSETS 152,046 189,295

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 151,946 189,195
152,046 189,295

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2024 and were signed on its behalf by:



S J Burlton - Director


Make An Entrance Limited (Registered number: 05493000)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Make An Entrance 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.

Patents, trademarks and licences are being amortised evenly over their estimated useful life of ten years.

Website development are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 25% on reducing balance and 5% on reducing balance
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation
Taxation for the year 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.


Make An Entrance Limited (Registered number: 05493000)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those
held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Patents,
trademarks
and Website
licences development Totals
£    £    £   
COST
At 1 April 2023 8,250 47,016 55,266
Additions 4,678 - 4,678
At 31 March 2024 12,928 47,016 59,944
AMORTISATION
At 1 April 2023 825 10,679 11,504
Amortisation for year 1,049 4,701 5,750
At 31 March 2024 1,874 15,380 17,254
NET BOOK VALUE
At 31 March 2024 11,054 31,636 42,690
At 31 March 2023 7,425 36,337 43,762

Make An Entrance Limited (Registered number: 05493000)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 April 2023 26,101 45,222 71,323
Additions - 4,190 4,190
At 31 March 2024 26,101 49,412 75,513
DEPRECIATION
At 1 April 2023 10,658 19,410 30,068
Charge for year 3,860 6,775 10,635
At 31 March 2024 14,518 26,185 40,703
NET BOOK VALUE
At 31 March 2024 11,583 23,227 34,810
At 31 March 2023 15,443 25,812 41,255

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,260 27,357
Other debtors 45,396 55,894
51,656 83,251

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,382 5,712
Hire purchase contracts 1,125 -
Trade creditors 60,678 59,631
Taxation and social security 63,819 59,960
Other creditors 81,552 4,669
213,556 129,972

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 27,877 34,103
Hire purchase contracts 938 -
28,815 34,103

Make An Entrance Limited (Registered number: 05493000)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
S J Burlton
Balance outstanding at start of year 12,814 27,514
Amounts advanced 48,290 55,615
Amounts repaid (52,500 ) (70,315 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,604 12,814

S N Burlton
Balance outstanding at start of year 12,813 27,513
Amounts advanced 48,290 55,614
Amounts repaid (52,500 ) (70,314 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,603 12,813

Loans to directors are interest free and repayable on demand.