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Registered Number: 13482949
England and Wales

 

 

 

MARIELLA & JANE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 31 December 2024
Directors H Moffat
S Buck
Registered Number 13482949
Registered Office First Floor Unit 5 Kennet Holme Farm,
Bath Road, Midgham,
Berkshire,
RG7 5UX
Accountants Blue Peak
100 Berkshire Place
GF33
Winnersh
RG41 5RD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   1,155 
  1,155 
Current assets      
Stocks 4   21,792 
Debtors 5   11,842 
Cash at bank and in hand 757    2,839 
757    36,473 
Creditors: amount falling due within one year 6 (2,971)   (23,303)
Net current assets (2,214)   13,170 
 
Total assets less current liabilities (2,214)   14,325 
Net assets (2,214)   14,325 
 

Capital and reserves
     
Called up share capital 7 2    2 
Profit and loss account (2,216)   14,323 
Shareholders' funds (2,214)   14,325 
 


For the period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 March 2025 and were signed on its behalf by:


-------------------------------
S Buck
Director
2
General Information
Mariella & Jane Ltd is a private company, limited by shares, registered in England and Wales, registration number 13482949, registration address First Floor Unit 5 Kennet Holme Farm,, Bath Road, Midgham,, Berkshire,, RG7 5UX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
Going concern
The company has ceased to trade and is expected to be dissolved in the near future.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office Equipment 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Office Equipment   Computer Equipment   Total
  £   £   £
At 01 July 2023 1,486    403    1,889 
Additions 125    482    607 
Disposals (1,611)   (885)   (2,496)
At 31 December 2024    
Depreciation
At 01 July 2023 557    177    734 
Charge for period 384    215    599 
On disposals (941)   (392)   (1,333)
At 31 December 2024    
Net book values
Closing balance as at 31 December 2024    
Opening balance as at 01 July 2023 929    226    1,155 


4.

Stocks

2024
£
  2023
£
Stocks   21,792 
  21,792 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   20,350 
Prepayments & Accrued Income   356 
VAT   7,634 
  28,340 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Directors Loan Accounts   (16,498)
  (16,498)

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   18,365 
Corporation Tax   3,267 
PAYE & Social Security   691 
Accrued Expenses   1,013 
Wages & Salaries Control Account   (33)
Directors' Current Accounts 2,971   
2,971    23,303 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

3