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Company Registration No. 07831902 (England and Wales)
Marcel Mauer Limited Unaudited accounts for the year ended 30 November 2023
Marcel Mauer Limited Unaudited accounts Contents
Page
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Marcel Mauer Limited Company Information for the year ended 30 November 2023
Directors
Antonio Pisano Lorenzo Baldini
Company Number
07831902 (England and Wales)
Registered Office
Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY
Accountants
Accounts and Legal Consultants Ltd Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY
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Marcel Mauer Limited Accountants' report
Accountants' report to the board of directors of Marcel Mauer Limited on the preparation of the unaudited statutory accounts for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Marcel Mauer Limited for the year ended 30 November 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Marcel Mauer Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Marcel Mauer Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marcel Mauer Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Marcel Mauer Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Marcel Mauer Limited. You consider that Marcel Mauer Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Marcel Mauer Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY 10 September 2024
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Marcel Mauer Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
2,183 
Current assets
Debtors
7,730 
8,037 
Cash at bank and in hand
1 
3 
7,731 
8,040 
Creditors: amounts falling due within one year
(38,194)
(37,878)
Net current liabilities
(30,463)
(29,838)
Net liabilities
(30,463)
(27,655)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(30,563)
(27,755)
Shareholders' funds
(30,463)
(27,655)
For the year ending 30 November 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by
Antonio Pisano Director Company Registration No. 07831902
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Marcel Mauer Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Marcel Mauer Limited is a private company, limited by shares, registered in England and Wales, registration number 07831902. The registered office is Suite 1-3, The Hop Exchange, 24 Southwark Street, London, SE1 1TY. The company is in the process of being wound up.
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
These financial statements for the year ended 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Taxation
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates
Going concern
The financial statements have been prepared on a break-up basis as of 30 November 2023. As a result assets were written down to their net recoverable amount on a break-up basis. The directors have also made appropriate provisions in order to bring about the orderly wind-down of the company and its operations. As a result the going concern basis of preparation was not deemed appropriate and the financial statements have been prepared on a break-up basis.
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Marcel Mauer Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
5,313 
13,928 
19,241 
Disposals
(5,313)
- 
(5,313)
At 30 November 2023
- 
13,928 
13,928 
Depreciation
At 1 December 2022
3,677 
13,381 
17,058 
Charge for the year
883 
547 
1,430 
On disposals
(4,560)
- 
(4,560)
At 30 November 2023
- 
13,928 
13,928 
Net book value
At 30 November 2023
- 
- 
- 
At 30 November 2022
1,636 
547 
2,183 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,059 
Other debtors
7,730 
6,978 
7,730 
8,037 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
37,878 
37,878 
Accruals
316 
- 
38,194 
37,878 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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