2024-01-01 NI068966 2024-12-31 NI068966 2024-01-01 2024-12-31 NI068966 2023-12-31 NI068966 2022-08-01 2023-12-31 NI068966 uk-core:WithinOneYear 2023-12-31 NI068966 uk-core:WithinOneYear 2024-12-31 NI068966 uk-core:AfterOneYear 2023-12-31 NI068966 uk-core:AfterOneYear 2024-12-31 NI068966 uk-core:ShareCapital 2024-12-31 NI068966 uk-core:ShareCapital 2023-12-31 NI068966 uk-core:SharePremium 2024-12-31 NI068966 uk-core:SharePremium 2023-12-31 NI068966 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI068966 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 NI068966 uk-bus:Director1 2024-01-01 2024-12-31 NI068966 uk-core:PlantMachinery 2024-01-01 2024-12-31 NI068966 uk-core:ComputerEquipment 2024-01-01 2024-12-31 NI068966 uk-core:FurnitureFittings 2024-01-01 2024-12-31 NI068966 uk-core:ComputerEquipment 2023-12-31 NI068966 uk-core:FurnitureFittings 2023-12-31 NI068966 uk-core:PlantMachinery 2023-12-31 NI068966 uk-core:PlantMachinery 2024-12-31 NI068966 uk-core:FurnitureFittings 2024-12-31 NI068966 uk-core:ComputerEquipment 2024-12-31 NI068966 uk-core:WithinOneYear 2024-12-31 NI068966 uk-core:WithinOneYear 2023-12-31 NI068966 uk-core:AfterOneYear uk-core:Secured 2024-12-31 NI068966 uk-core:AfterOneYear uk-core:Secured 2023-12-31 iso4217:GBP xbrli:pure NI068966 uk-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 NI068966 uk-bus:FRS102 2024-01-01 2024-12-31 NI068966 uk-bus:FilletedAccounts 2024-01-01 2024-12-31 NI068966 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31
Marshall Brushes & Rollers Limited
Registered Number:NI068966
For the year ended 31 December 2024
Northern Ireland
Unaudited Financial Statements
2
For the year ended 31 December 2024
Marshall Brushes & Rollers Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
NI068966
As at 31 December 2024
Marshall Brushes & Rollers Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
44,098
31,431
2
44,098
31,431
Current assets
Inventories
497,394
804,382
3
Trade and other receivables
465,559
943,680
4
30,739
Cash and cash equivalents
94,206
1,842,268
993,692
Trade and other payables: amounts falling due within one
year
(392,283)
(1,243,615)
5
601,409
598,653
Net current assets
Total assets less current liabilities
642,751
632,840
Trade and other payables: amounts falling due after more
than one year
(13,852)
(3,852)
6
(8,379)
(5,972)
Provisions for liabilities
630,520
Net assets
613,016
Capital and reserves
Called up share capital
343,484
343,484
Share premium account
266,609
266,609
Retained earnings
20,427
2,923
630,520
613,016
Shareholders' funds
For the year ended 31 December 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 of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
NI068966
For the year ended 31 December 2024
Marshall Brushes & Rollers Limited
Statement of Financial Position Continued
Mr David Matthew Hutchinson Director
These financial statements were approved and authorised for issue by the Board on 02 April 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 December 2024
Marshall Brushes & Rollers Limited
Notes to the Financial Statements
Statutory Information
Marshall Brushes & Rollers Limited is a private limited company, limited by shares, domiciled in Northern Ireland,
registration number NI068966.
Registered address:
Kilsamson
2A Annaghroe Road
Caledon
BT68 4UJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, 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 Reducing balance
20 Reducing balance
Computer Equipment
20 Reducing balance
Furniture and Fittings
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result.
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 January 2024
135,724
12,603
74,255
48,866
23,691
6,144
17,547
-
Additions
At 31 December 2024
48,866
91,802
18,747
159,415
Provision for depreciation and impairment
At 01 January 2024
104,293
9,056
58,962
36,275
Charge for year
11,024
1,938
6,568
2,518
At 31 December 2024
115,317
10,994
65,530
38,793
At 31 December 2024
Net book value
10,073
26,272
7,753
44,098
At 31 December 2023
12,591
15,293
3,547
31,431
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6
For the year ended 31 December 2024
Marshall Brushes & Rollers Limited
Notes to the Financial Statements Continued
3. Inventories
2023
2024
£
£
Stocks
804,382
497,394
4. Trade and other receivables
2023
2024
£
£
Trade debtors
644,723
247,350
Amounts owed by group undertakings and participating interests
287,221
198,225
Other debtors
11,736
19,984
465,559
943,680
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
10,648
35,969
Trade creditors
701,037
298,470
Amounts owed to group undertaking and undertaking in which the
company has a participating interest
347,633
-
Taxation and social security
162,701
53,712
Other creditors
21,596
4,132
1,243,615
392,283
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
3,852
13,852
7. Average number of persons employed
During the year the average number of employees was 21 (2023 : 15)
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