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Company Registration No. 12851221 (England and Wales)
Master Land Limited Unaudited accounts for the year ended 30 September 2024
Master Land Limited Unaudited accounts Contents
Page
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Master Land Limited Company Information for the year ended 30 September 2024
Director
Jan Kovac
Company Number
12851221 (England and Wales)
Registered Office
6 Bridge Street Kington HR5 3DJ England
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Master Land Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
300,000 
300,000 
Tangible assets
7,991 
13,563 
307,991 
313,563 
Current assets
Inventories
238,476 
213,222 
Debtors
298,350 
274,390 
Cash at bank and in hand
31,044 
- 
567,870 
487,612 
Creditors: amounts falling due within one year
(363,060)
(329,653)
Net current assets
204,810 
157,959 
Total assets less current liabilities
512,801 
471,522 
Creditors: amounts falling due after more than one year
(440,407)
(410,089)
Net assets
72,394 
61,433 
Capital and reserves
Share premium
1 
1 
Profit and loss account
72,393 
61,432 
Shareholders' funds
72,394 
61,433 
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 October 2024 and were signed on its behalf by
Jan Kovac Director Company Registration No. 12851221
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Master Land Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Master Land Limited is a private company, limited by shares, registered in England and Wales, registration number 12851221. The registered office is 6 Bridge Street, , Kington, HR5 3DJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10
Plant & machinery
20
Motor vehicles
20
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2023
375,000 
At 30 September 2024
375,000 
Amortisation
At 1 October 2023
75,000 
At 30 September 2024
75,000 
Net book value
At 30 September 2024
300,000 
At 30 September 2023
300,000 
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Master Land Limited Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2023
35,622 
At 30 September 2024
35,622 
Depreciation
At 1 October 2023
22,059 
Charge for the year
5,572 
At 30 September 2024
27,631 
Net book value
At 30 September 2024
7,991 
At 30 September 2023
13,563 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
298,350 
274,390 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
267,820 
240,367 
Other creditors
95,240 
89,286 
363,060 
329,653 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
312,487 
299,834 
Other creditors
127,920 
110,255 
440,407 
410,089 
9
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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