IRIS Accounts Production v24.3.0.553 00653165 Board of Directors Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh006531652023-03-31006531652024-03-31006531652023-04-012024-03-31006531652022-03-31006531652022-04-012023-03-31006531652023-03-3100653165ns15:EnglandWales2023-04-012024-03-3100653165ns14:PoundSterling2023-04-012024-03-3100653165ns10:Director12023-04-012024-03-3100653165ns10:Director22023-04-012024-03-3100653165ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3100653165ns10:SmallEntities2023-04-012024-03-3100653165ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3100653165ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3100653165ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3100653165ns10:FullAccounts2023-04-012024-03-3100653165ns10:OrdinaryShareClass12023-04-012024-03-3100653165ns10:CompanySecretary12023-04-012024-03-3100653165ns10:RegisteredOffice2023-04-012024-03-3100653165ns5:CurrentFinancialInstruments2024-03-3100653165ns5:CurrentFinancialInstruments2023-03-3100653165ns5:Non-currentFinancialInstruments2024-03-3100653165ns5:Non-currentFinancialInstruments2023-03-3100653165ns5:ShareCapital2024-03-3100653165ns5:ShareCapital2023-03-3100653165ns5:RevaluationReserve2024-03-3100653165ns5:RevaluationReserve2023-03-3100653165ns5:CapitalRedemptionReserve2024-03-3100653165ns5:CapitalRedemptionReserve2023-03-3100653165ns5:RetainedEarningsAccumulatedLosses2024-03-3100653165ns5:RetainedEarningsAccumulatedLosses2023-03-3100653165ns5:LandBuildings2023-03-3100653165ns5:LandBuildingsns5:ShortLeaseholdAssets2023-03-3100653165ns5:LongLeaseholdAssetsns5:LandBuildings2023-03-3100653165ns5:PlantMachinery2023-03-3100653165ns5:LandBuildings2023-04-012024-03-3100653165ns5:LandBuildingsns5:ShortLeaseholdAssets2023-04-012024-03-3100653165ns5:LongLeaseholdAssetsns5:LandBuildings2023-04-012024-03-3100653165ns5:PlantMachinery2023-04-012024-03-3100653165ns5:LandBuildings2024-03-3100653165ns5:LandBuildingsns5:ShortLeaseholdAssets2024-03-3100653165ns5:LongLeaseholdAssetsns5:LandBuildings2024-03-3100653165ns5:PlantMachinery2024-03-3100653165ns5:LandBuildings2023-03-3100653165ns5:LandBuildingsns5:ShortLeaseholdAssets2023-03-3100653165ns5:LongLeaseholdAssetsns5:LandBuildings2023-03-3100653165ns5:PlantMachinery2023-03-3100653165ns5:FurnitureFittings2023-03-3100653165ns5:MotorVehicles2023-03-3100653165ns5:ComputerEquipment2023-03-3100653165ns5:FurnitureFittings2023-04-012024-03-3100653165ns5:MotorVehicles2023-04-012024-03-3100653165ns5:ComputerEquipment2023-04-012024-03-3100653165ns5:FurnitureFittings2024-03-3100653165ns5:MotorVehicles2024-03-3100653165ns5:ComputerEquipment2024-03-3100653165ns5:FurnitureFittings2023-03-3100653165ns5:MotorVehicles2023-03-3100653165ns5:ComputerEquipment2023-03-3100653165ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3100653165ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3100653165ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-03-3100653165ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-03-3100653165ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 00653165 (England and Wales)















A E MARSHALL & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






A E MARSHALL & SONS LIMITED (REGISTERED NUMBER: 00653165)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A E MARSHALL & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: S Leather
B S Leather



SECRETARY: S Leather



REGISTERED OFFICE: Holm Leigh Farm
Moss Lane
Glazebury
Warrington
Cheshire
WA3 5PP



REGISTERED NUMBER: 00653165 (England and Wales)



BANKERS: Barclays Bank Plc
25 Sankey Street
Warrington
Cheshire
WA1 1XQ

A E MARSHALL & SONS LIMITED (REGISTERED NUMBER: 00653165)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 171,054 172,990

CURRENT ASSETS
Stocks 5,683 9,528
Debtors 5 11,453 9,138
Cash at bank 60,404 59,549
77,540 78,215
CREDITORS
Amounts falling due within one year 6 6,619 6,519
NET CURRENT ASSETS 70,921 71,696
TOTAL ASSETS LESS CURRENT
LIABILITIES

241,975

244,686

CREDITORS
Amounts falling due after more than one
year

7

5,867

10,267
NET ASSETS 236,108 234,419

CAPITAL AND RESERVES
Called up share capital 8 3,000 3,000
Revaluation reserve 136,930 136,930
Capital redemption reserve 3,000 3,000
Profit and loss account 93,178 91,489
SHAREHOLDERS' FUNDS 236,108 234,419

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.

A E MARSHALL & SONS LIMITED (REGISTERED NUMBER: 00653165)

BALANCE SHEET - continued
31 MARCH 2024


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 14 November 2024 and were signed on its behalf by:




B S Leather - Director



S Leather - Director


A E MARSHALL & SONS LIMITED (REGISTERED NUMBER: 00653165)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

A E Marshall & Sons 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold propertyNo depreciation provided
Greenhouses & stores12.5% on cost
Irrigation equipment12.5% on cost
Packing shed25% on cost
Machinery25% reducing balance
Tractors33.3% reducing balance
Motor vehicles25% reducing balance
Equipment15% reducing balance
Computer equipment25% 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.

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.

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.

Pensions
The company makes contributions to the employee's personal pension scheme. Contributions payable for the year are charged in the profit and loss account.

A E MARSHALL & SONS LIMITED (REGISTERED NUMBER: 00653165)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Freehold Short Long Plant and
property leasehold leasehold machinery
£    £    £    £   
COST
At 1 April 2023 146,996 117,201 11,370 178,286
Additions - - - 6,060
At 31 March 2024 146,996 117,201 11,370 184,346
DEPRECIATION
At 1 April 2023 - 117,201 11,370 164,095
Charge for year - - - 6,344
At 31 March 2024 - 117,201 11,370 170,439
NET BOOK VALUE
At 31 March 2024 146,996 - - 13,907
At 31 March 2023 146,996 - - 14,191

Motor Computer
Equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 30,636 14,407 1,881 500,777
Additions 189 - - 6,249
At 31 March 2024 30,825 14,407 1,881 507,026
DEPRECIATION
At 1 April 2023 19,444 14,372 1,305 327,787
Charge for year 1,689 8 144 8,185
At 31 March 2024 21,133 14,380 1,449 335,972
NET BOOK VALUE
At 31 March 2024 9,692 27 432 171,054
At 31 March 2023 11,192 35 576 172,990

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,687 2,639
Other debtors 837 1,021
Prepayments and accrued income 5,929 5,478
11,453 9,138

A E MARSHALL & SONS LIMITED (REGISTERED NUMBER: 00653165)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,400 4,400
Accrued expenses 2,219 2,119
6,619 6,519

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans due in 1 to 5 years 5,867 10,267

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
3,000 Ordinary £1 3,000 3,000