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Registered Number: 09571986
England and Wales

 

 

 

MARSHALL CARPENTRY SERVICES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors Dale Marshall
Sophie Marshall
Registered Number 09571986
Registered Office 6-7 Waterside
Station road
Harpenden
Herts
AL5 4US
Accountants Cubed Consultancy Limited
6-7 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 50,859    62,521 
50,859    62,521 
Current assets      
Debtors 4 82,410    48,177 
Cash at bank and in hand 178,525    93,842 
260,935    142,019 
Creditors: amount falling due within one year 5 (245,495)   (120,950)
Net current assets 15,440    21,069 
 
Total assets less current liabilities 66,299    83,590 
Creditors: amount falling due after more than one year 6 (9,322)   (13,151)
Provisions for liabilities 7 (8,152)   (7,988)
Net assets 48,825    62,451 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 48,725    62,351 
Shareholders' funds 48,825    62,451 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 February 2025 and were signed on its behalf by:


-------------------------------
Dale Marshall
Director
2
General Information
Marshall Carpentry Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09571986, registration address 6-7 Waterside, Station road, Harpenden, Herts, AL5 4US.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20 Straight Line
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 33 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 June 2023 309    70,632    6,953    77,894 
Additions 994      640    1,634 
Disposals      
At 31 May 2024 1,303    70,632    7,593    79,528 
Depreciation
At 01 June 2023 5    12,605    2,763    15,373 
Charge for year 219    11,606    1,471    13,296 
On disposals      
At 31 May 2024 224    24,211    4,234    28,669 
Net book values
Closing balance as at 31 May 2024 1,079    46,421    3,359    50,859 
Opening balance as at 01 June 2023 304    58,027    4,190    62,521 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 76,079    24,666 
76,079    24,666 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 6,331    23,511 
6,331    23,511 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 106,078    39,173 
Bank Loans & Overdrafts 3,933    10,275 
Taxation and Social Security 76,363    39,805 
Other Creditors 59,121    31,697 
245,495    120,950 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 9,322    13,151 
9,322    13,151 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,988    2,734 
Charged to Profit & Loss 164    5,254 
8,152    7,988 

3