Company Registration No. 13465847 (England and Wales)
MACMARR PUBS LTD
Unaudited accounts
for the year ended 30 June 2024
MACMARR PUBS LTD
Unaudited accounts
Contents
MACMARR PUBS LTD
Company Information
for the year ended 30 June 2024
Directors
Alistair Owen Maclennan
Nicholas Marriner
Secretary
Megan Claire Stockbridge
Company Number
13465847 (England and Wales)
Registered Office
DUKE HOUSE
DUKE STREET
SKIPTON
BD23 2HQ
ENGLAND
Accountants
Goodbooks (Skipton) Ltd
Duke House
Duke Street
Skipton
North Yorkshire
BD23 2HQ
MACMARR PUBS LTD
Statement of financial position
as at 30 June 2024
Tangible assets
7,397
5,842
Cash at bank and in hand
24,278
14,157
Creditors: amounts falling due within one year
(57,135)
(38,743)
Net current liabilities
(8,255)
(3,446)
Net (liabilities)/assets
(858)
2,396
Called up share capital
4
4
Profit and loss account
(862)
2,392
Shareholders' funds
(858)
2,396
For the year ending 30 June 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 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 29 November 2024 and were signed on its behalf by
Nicholas Marriner
Director
Company Registration No. 13465847
MACMARR PUBS LTD
Notes to the Accounts
for the year ended 30 June 2024
MACMARR PUBS LTD is a private company, limited by shares, registered in England and Wales, registration number 13465847. The registered office is DUKE HOUSE, DUKE STREET, SKIPTON, BD23 2HQ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
33% & 10% Straight Line
Computer equipment
33% Straight Line
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
MACMARR PUBS LTD
Notes to the Accounts
for the year ended 30 June 2024
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 July 2023
7,063
675
7,738
At 30 June 2024
10,293
675
10,968
At 1 July 2023
1,605
291
1,896
Charge for the year
1,452
223
1,675
At 30 June 2024
3,057
514
3,571
At 30 June 2024
7,236
161
7,397
At 30 June 2023
5,458
384
5,842
Amounts falling due within one year
Accrued income and prepayments
3,787
1,628
Other debtors
10,815
9,512
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
16,526
10,406
Taxes and social security
2,285
2,361
Other creditors
8,153
1,145
Loans from directors
-
7,329
7
Average number of employees
During the year the average number of employees was 18 (2023: 17).