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MOTTRAM ASSOCIATES LIMITED

Unaudited Financial Statements

for the Year Ended 31st August 2024






MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)






Contents of the Financial Statements
for the year ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOTTRAM ASSOCIATES LIMITED

Company Information
for the year ended 31st August 2024







DIRECTOR: A Mottram





REGISTERED OFFICE: 78 Eastham Village Road
Eastham
Wirral
CH62 0AW





REGISTERED NUMBER: 04723939 (England and Wales)






MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 362,832 323,612
362,832 323,612

CURRENT ASSETS
Debtors 6 448,394 549,257
Cash at bank 3,275,603 2,630,674
3,723,997 3,179,931
CREDITORS
Amounts falling due within one year 7 331,596 244,446
NET CURRENT ASSETS 3,392,401 2,935,485
TOTAL ASSETS LESS CURRENT LIABILITIES 3,755,233 3,259,097

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 3,755,232 3,259,096
SHAREHOLDERS' FUNDS 3,755,233 3,259,097

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Balance Sheet - continued
31st 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 director and authorised for issue on 14th May 2025 and were signed by:





A Mottram - Director


MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements
for the year ended 31st August 2024

1. STATUTORY INFORMATION

Mottram Associates 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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004 has now been fully amortised.

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.
Freehold property - Straight line over 150 years
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs.

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.

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

2. ACCOUNTING POLICIES - continued

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.

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 9 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 60,000
AMORTISATION
At 1st September 2023
and 31st August 2024 60,000
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 -

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2023 319,579 2,832 124,835 33,408 480,654
Additions 440 - 104,240 241 104,921
Disposals - - (53,064 ) - (53,064 )
At 31st August 2024 320,019 2,832 176,011 33,649 532,511
DEPRECIATION
At 1st September 2023 60,318 2,546 61,727 32,451 157,042
Charge for year 6,400 57 36,312 834 43,603
Eliminated on disposal - - (30,966 ) - (30,966 )
At 31st August 2024 66,718 2,603 67,073 33,285 169,679
NET BOOK VALUE
At 31st August 2024 253,301 229 108,938 364 362,832
At 31st August 2023 259,261 286 63,108 957 323,612

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 68,682 192,898
Other debtors 379,712 356,359
448,394 549,257

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 327,699 240,869
Other creditors 3,897 3,577
331,596 244,446

MOTTRAM ASSOCIATES LIMITED (REGISTERED NUMBER: 04723939)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2024 and 31st August 2023:

2024 2023
£    £   
A Mottram
Balance outstanding at start of year 257,805 188,217
Amounts advanced 19,405 69,588
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 277,210 257,805

The above loan is interest free and repayable on demand.