Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC605852 Mr Robert Menzies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC605852 2023-08-31 SC605852 2024-08-31 SC605852 2023-09-01 2024-08-31 SC605852 frs-core:CurrentFinancialInstruments 2024-08-31 SC605852 frs-core:Non-currentFinancialInstruments 2024-08-31 SC605852 frs-core:BetweenOneFiveYears 2024-08-31 SC605852 frs-core:FurnitureFittings 2023-09-01 2024-08-31 SC605852 frs-core:MotorVehicles 2024-08-31 SC605852 frs-core:MotorVehicles 2023-09-01 2024-08-31 SC605852 frs-core:MotorVehicles 2023-08-31 SC605852 frs-core:PlantMachinery 2024-08-31 SC605852 frs-core:PlantMachinery 2023-09-01 2024-08-31 SC605852 frs-core:PlantMachinery 2023-08-31 SC605852 frs-core:WithinOneYear 2024-08-31 SC605852 frs-core:ShareCapital 2024-08-31 SC605852 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC605852 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC605852 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC605852 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC605852 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC605852 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC605852 frs-bus:Director1 2023-09-01 2024-08-31 SC605852 frs-countries:Scotland 2023-09-01 2024-08-31 SC605852 2022-08-31 SC605852 2023-08-31 SC605852 2022-09-01 2023-08-31 SC605852 frs-core:CurrentFinancialInstruments 2023-08-31 SC605852 frs-core:Non-currentFinancialInstruments 2023-08-31 SC605852 frs-core:BetweenOneFiveYears 2023-08-31 SC605852 frs-core:WithinOneYear 2023-08-31 SC605852 frs-core:ShareCapital 2023-08-31 SC605852 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 SC605852 frs-core:CurrentFinancialInstruments 1 2023-08-31
Registered number: SC605852
Marquis Fabrications Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House Ellismuir Way
Uddingston
Glasgow
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC605852
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 134,274 138,454
134,274 138,454
CURRENT ASSETS
Debtors 5 181,926 168,987
Cash at bank and in hand 44,069 65,416
225,995 234,403
Creditors: Amounts Falling Due Within One Year 6 (141,940 ) (160,495 )
NET CURRENT ASSETS (LIABILITIES) 84,055 73,908
TOTAL ASSETS LESS CURRENT LIABILITIES 218,329 212,362
Creditors: Amounts Falling Due After More Than One Year 7 (8,398 ) (25,298 )
NET ASSETS 209,931 187,064
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 209,831 186,964
SHAREHOLDERS' FUNDS 209,931 187,064
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For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert Menzies
Director
13/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Marquis Fabrications Limited is a private company, limited by shares, incorporated in Scotland, registered number SC605852 . The registered office is 2 Brown Street, Coatbridge, ML5 4AS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 7)
8 7
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 80,748 118,177 198,925
Additions - 24,400 24,400
As at 31 August 2024 80,748 142,577 223,325
Depreciation
As at 1 September 2023 24,712 35,759 60,471
Provided during the period 10,185 18,395 28,580
As at 31 August 2024 34,897 54,154 89,051
Net Book Value
As at 31 August 2024 45,851 88,423 134,274
As at 1 September 2023 56,036 82,418 138,454
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 178,901 168,824
Retentions 2,582 163
Director's loan account 443 -
181,926 168,987
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 17,015 11,979
Trade creditors 49,307 82,719
Corporation tax 35,680 32,482
Other taxes and social security 4,363 4,085
VAT 24,900 18,604
Bounce back loan 10,675 10,675
Other creditors (1) - (110 )
Director's loan account - 61
141,940 160,495
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 830 7,672
Bank loans 7,568 17,626
8,398 25,298
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,015 11,979
Later than one year and not later than five years 830 7,672
17,845 19,651
17,845 19,651
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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