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M.A.R.S.S PROJECTS LIMITED

Registered Number
SC780369
(Scotland)

Unaudited Financial Statements for the Period ended
31 August 2024

M.A.R.S.S PROJECTS LIMITED
Company Information
for the period from 25 August 2023 to 31 August 2024

Directors

RASTALL, Pamela Denise
RASTALL, Sean

Registered Address

6 Malcolm Crescent
Newmachar
Aberdeen
AB21 0AL

Registered Number

SC780369 (Scotland)
M.A.R.S.S PROJECTS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

£

£

ASSETS
Current assets
Debtors9,125
Cash at bank and in hand3,377
12,502
12,502
12,502
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Profit and loss account11,166
11,166
Liabilities
Creditors amounts falling due within one year1,336
12,502
The financial statements were approved and authorised for issue by the Board of Directors on 18 January 2025, and are signed on its behalf by:
RASTALL, Sean
Director
Registered Company No. SC780369
M.A.R.S.S PROJECTS LIMITED
Notes to the Financial Statements
for the period ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
2.Average number of employees

2024
Average number of employees during the year1