Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseNo description of principal activity86falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07326925 2024-01-01 2024-12-31 07326925 2024-12-31 07326925 2023-01-01 2023-12-31 07326925 2023-12-31 07326925 c:Director1 2024-01-01 2024-12-31 07326925 c:Director2 2024-01-01 2024-12-31 07326925 c:Director3 2024-01-01 2024-12-31 07326925 c:Director3 2024-12-31 07326925 c:RegisteredOffice 2024-01-01 2024-12-31 07326925 d:PlantMachinery 2024-01-01 2024-12-31 07326925 d:PlantMachinery 2024-12-31 07326925 d:PlantMachinery 2023-12-31 07326925 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07326925 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 07326925 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 07326925 d:CurrentFinancialInstruments 2024-12-31 07326925 d:CurrentFinancialInstruments 2023-12-31 07326925 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07326925 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07326925 d:ShareCapital 2024-12-31 07326925 d:ShareCapital 2023-12-31 07326925 d:SharePremium 2024-12-31 07326925 d:SharePremium 2023-12-31 07326925 d:RetainedEarningsAccumulatedLosses 2024-12-31 07326925 d:RetainedEarningsAccumulatedLosses 2023-12-31 07326925 c:FRS102 2024-01-01 2024-12-31 07326925 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07326925 c:FullAccounts 2024-01-01 2024-12-31 07326925 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07326925 2 2024-01-01 2024-12-31 07326925 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-01-01 2024-12-31 07326925 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 07326925







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


THE MARKETING CENTRE LIMITED






































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THE MARKETING CENTRE LIMITED
 


 
COMPANY INFORMATION


Directors
Lucy Hogarth 
Clare Westcott 
Christopher John Starkey (appointed 10 April 2024)




Registered number
07326925



Registered office
The Old Coach House
Castle Square

Bletchingley

Redhill

Surrey

RH1 4LB




Accountants
Menzies LLP
Chartered Accountants

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


THE MARKETING CENTRE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


THE MARKETING CENTRE LIMITED
REGISTERED NUMBER:07326925



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
8,379
20,195

Tangible assets
 5 
1,330
1,034

  
9,709
21,229

Current assets
  

Debtors: amounts falling due within one year
 6 
634,178
698,104

Cash at bank and in hand
  
966,470
1,237,960

  
1,600,648
1,936,064

Creditors: amounts falling due within one year
 7 
(816,003)
(901,028)

Net current assets
  
 
 
784,645
 
 
1,035,036

Total assets less current liabilities
  
794,354
1,056,265

  

Net assets
  
794,354
1,056,265


Capital and reserves
  

Called up share capital 
  
95
100

Share premium account
  
11,253
-

Profit and loss account
  
783,006
1,056,165

  
794,354
1,056,265


Page 1

 


THE MARKETING CENTRE LIMITED
REGISTERED NUMBER:07326925


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Lucy Hogarth
................................................
Clare Westcott
Director
Director


Date: 16 April 2025
Date:16 April 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Marketing Centre Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business are disclosed on the Company Information page. 
The company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 6).


4.


Intangible assets




Development expenditure

£



Cost


At 1 January 2024
35,448



At 31 December 2024

35,448



Amortisation


At 1 January 2024
15,253


Charge for the year on owned assets
11,816



At 31 December 2024

27,069



Net book value



At 31 December 2024
8,379



At 31 December 2023
20,195



Page 5

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2024
7,396


Additions
997



At 31 December 2024

8,393



Depreciation


At 1 January 2024
6,362


Charge for the year on owned assets
701



At 31 December 2024

7,063



Net book value



At 31 December 2024
1,330



At 31 December 2023
1,034


6.


Debtors

2024
2023
£
£


Trade debtors
611,911
677,691

Other debtors
3,817
3,500

Prepayments and accrued income
18,450
16,913

634,178
698,104


Page 6

 


THE MARKETING CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
568,029
626,576

Corporation tax
115,405
146,963

Other taxation and social security
103,042
117,877

Other creditors
2,599
550

Accruals and deferred income
26,928
9,062

816,003
901,028


 
Page 7