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MARINE PROCUREMENT AND CONSULTANCY LTD

Registered Number
13360196
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

MARINE PROCUREMENT AND CONSULTANCY LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

KITCHENER, Ryan

Registered Address

11 Chi An Dowr
Falmouth
TR11 5GT

Registered Number

13360196 (England and Wales)
MARINE PROCUREMENT AND CONSULTANCY LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,7541,866
2,7541,866
Current assets
Debtors-181
Cash at bank and on hand15,70312,612
15,70312,793
Creditors amounts falling due within one year4(10,047)(6,096)
Net current assets (liabilities)5,6566,697
Total assets less current liabilities8,4108,563
Provisions for liabilities5(523)-
Net assets7,8878,563
Capital and reserves
Called up share capital22
Profit and loss account7,8858,561
Shareholders' funds7,8878,563
The financial statements were approved and authorised for issue by the Director on 20 June 2024, and are signed on its behalf by:
KITCHENER, Ryan
Director
Registered Company No. 13360196
MARINE PROCUREMENT AND CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 May 231,883591-2,474
Additions-5241,0531,577
At 30 April 241,8831,1151,0534,051
Depreciation and impairment
At 01 May 23490118-608
Charge for year279199211689
At 30 April 247693172111,297
Net book value
At 30 April 241,1147988422,754
At 30 April 231,393473-1,866
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables37-
Taxation and social security8,6894,930
Other creditors871686
Accrued liabilities and deferred income450480
Total10,0476,096
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)523-
Total523-