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REGISTERED NUMBER: 07785763 (England and Wales)















MARSTONS CHICKEN SHOP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024






MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARSTONS CHICKEN SHOP LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: Mrs J Atkinson
Mrs H Dransfield
Mr J N Atkinson
Mr N S Dransfield





REGISTERED OFFICE: Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS





REGISTERED NUMBER: 07785763 (England and Wales)





ACCOUNTANTS: SMH Sheards
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 135,450 154,800
Tangible assets 5 86,313 72,353
221,763 227,153

CURRENT ASSETS
Stocks 31,809 24,080
Debtors 6 4,426 290
Prepayments and accrued income 26,661 4,738
Cash at bank and in hand 734,670 742,875
797,566 771,983
CREDITORS
Amounts falling due within one year 7 (384,203 ) (321,495 )
NET CURRENT ASSETS 413,363 450,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

635,126

677,641

PROVISIONS FOR LIABILITIES 8 (19,244 ) (17,701 )
NET ASSETS 615,882 659,940

CAPITAL AND RESERVES
Called up share capital 9 4 4
Retained earnings 615,878 659,936
SHAREHOLDERS' FUNDS 615,882 659,940

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

BALANCE SHEET - continued
30 September 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 20 January 2025 and were signed on its behalf by:




Mrs J Atkinson - Director



Mrs H Dransfield - Director


MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024


1. STATUTORY INFORMATION

Marstons Chicken Shop 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised, excluding value added tax, on the supply of goods to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.


MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2023 - 44 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 387,000
AMORTISATION
At 1 October 2023 232,200
Charge for year 19,350
At 30 September 2024 251,550
NET BOOK VALUE
At 30 September 2024 135,450
At 30 September 2023 154,800

MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 228,867
Additions 43,445
Disposals (2,000 )
At 30 September 2024 270,312
DEPRECIATION
At 1 October 2023 156,514
Charge for year 29,422
Eliminated on disposal (1,937 )
At 30 September 2024 183,999
NET BOOK VALUE
At 30 September 2024 86,313
At 30 September 2023 72,353

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 358 290
Other debtors 4,068 -
4,426 290

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 89,051 61,840
Taxation and social security 151,730 196,699
Other creditors 143,422 62,956
384,203 321,495

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 19,244 17,701

MARSTONS CHICKEN SHOP LIMITED (REGISTERED NUMBER: 07785763)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 17,701
Provided during year 1,543
Balance at 30 September 2024 19,244

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary A £1 2 2
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
4 4

10. RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £7,958 (2023 £9,594) were outstanding at the year end. The amounts are repayable on demand.