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REGISTERED NUMBER: 04479941 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

MARK ROBERTS (BARROW IN FURNESS) LIMITED

MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


MARK ROBERTS (BARROW IN FURNESS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mr M A Roberts
Ms A Chapman





SECRETARY: Ms A Chapman





REGISTERED OFFICE: 3 Island Road
Barrow In Furness
Cumbria
LA14 2QN





REGISTERED NUMBER: 04479941 (England and Wales)





ACCOUNTANTS: R F Miller & Co
Double Tree Court
10A Cavendish St
Ulverston
Cumbria
LA12 7AD

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MARK ROBERTS (BARROW IN FURNESS) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 August 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.






R F Miller & Co
Double Tree Court
10A Cavendish St
Ulverston
Cumbria
LA12 7AD


15 April 2025

MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 36,709 12,960
36,709 12,960

CURRENT ASSETS
Stocks 32,241 26,980
Debtors 6 53,018 83,017
Cash at bank and in hand 70,151 43,813
155,410 153,810
CREDITORS
Amounts falling due within one year 7 35,709 42,034
NET CURRENT ASSETS 119,701 111,776
TOTAL ASSETS LESS CURRENT LIABILITIES 156,410 124,736

PROVISIONS FOR LIABILITIES 6,975 2,463
NET ASSETS 149,435 122,273

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 149,335 122,173
SHAREHOLDERS' FUNDS 149,435 122,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)

BALANCE SHEET - continued
31 AUGUST 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 15 April 2025 and were signed on its behalf by:





Mr M A Roberts - Director


MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)

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

1. STATUTORY INFORMATION

Mark Roberts (Barrow In Furness) 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.

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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

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.

MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

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 6 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 95,500
AMORTISATION
At 1 September 2023
and 31 August 2024 95,500
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 7,022 56,192 1,458 64,672
Additions - 33,857 - 33,857
Disposals - (34,342 ) - (34,342 )
At 31 August 2024 7,022 55,707 1,458 64,187
DEPRECIATION
At 1 September 2023 6,879 43,892 941 51,712
Charge for year 36 6,697 155 6,888
Eliminated on disposal - (31,122 ) - (31,122 )
At 31 August 2024 6,915 19,467 1,096 27,478
NET BOOK VALUE
At 31 August 2024 107 36,240 362 36,709
At 31 August 2023 143 12,300 517 12,960

MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 47,200 78,770
Prepayments 5,818 4,247
53,018 83,017

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,486 6,064
Corporation tax 9,567 10,772
Social security and other taxes 105 29
VAT 13,596 19,948
Directors' current accounts 684 521
Accrued expenses 3,271 4,700
35,709 42,034

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 September 2023 122,173
Profit for the year 59,662
Dividends (32,500 )
At 31 August 2024 149,335

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors are amounts due to the director of £684 (2023 : £521). The director's current account was not overdrawn at any time during the current or previous periods.

11. RELATED PARTY DISCLOSURES

During the year a final dividend was paid to the director of £32,500 (2023: £26,000).

The company occupies premises owned by the director. The rent paid by the company to the director during the year was £3,600 (2023: £3,600).

MARK ROBERTS (BARROW IN FURNESS) LIMITED (REGISTERED NUMBER: 04479941)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

12. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr M Roberts throughout the current and previous periods. Mr Roberts is the managing director and sole shareholder.