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Registered number: 11166222
MAS Kent Limited
Financial Statements
For The Year Ended 28 December 2024
MAS Accountancy Limited
39 High Street
Orpington
BR6 0JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11166222
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,500 8,500
Tangible Assets 5 - 35,701
8,500 44,201
CURRENT ASSETS
Debtors 6 - 1,080
Cash at bank and in hand 6,872 6,872
6,872 7,952
Creditors: Amounts Falling Due Within One Year 7 (34,163 ) (35,243 )
NET CURRENT ASSETS (LIABILITIES) (27,291 ) (27,291 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,791 ) 16,910
Creditors: Amounts Falling Due After More Than One Year 8 (17,431 ) (17,431 )
NET LIABILITIES (36,222 ) (521 )
CAPITAL AND RESERVES
Called up share capital 9 1,200 1,200
Revaluation reserve 10 8,500 8,500
Profit and Loss Account (45,922 ) (10,221 )
SHAREHOLDERS' FUNDS (36,222) (521)
Page 1
Page 2
For the year ending 28 December 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
Christopher McGurran
Director
19 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MAS Kent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11166222 . The registered office is 39 High Street, Orpington, Kent, BR6 0JE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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 10% Reducing
Fixtures & Fittings 10% Reducing
Computer Equipment 15% Reducing
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
4. Intangible Assets
Goodwill
£
Cost
As at 29 December 2023 8,500
As at 28 December 2024 8,500
Net Book Value
As at 28 December 2024 8,500
As at 29 December 2023 8,500
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 29 December 2023 19,898 33,775 53,673
As at 28 December 2024 19,898 33,775 53,673
Depreciation
As at 29 December 2023 7,546 10,426 17,972
Provided during the period 12,352 23,349 35,701
As at 28 December 2024 19,898 33,775 53,673
Net Book Value
As at 28 December 2024 - - -
As at 29 December 2023 12,352 23,349 35,701
Page 3
Page 4
6. Debtors
2024 2023
£ £
Due within one year
Director's loan account - 1,080
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,699
Other taxes and social security 16,000 32,800
VAT 8,000 -
Other creditors - (46,297 )
Pension Payable - 744
Other creditors (2) - 46,297
Director's loan account 10,163 -
34,163 35,243
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,431 17,431
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,200 1,200
10. Reserves
Revaluation Reserve
£
As at 29 December 2023 8,500
As at 28 December 2024 8,500
Page 4