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MAINER ASSOCIATES LIMITED

Registered Number
08311211
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

MAINER ASSOCIATES LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

Dawson-Wells, G
Wells, B J

Company Secretary

Dawson-Wells, G

Registered Address

100 Acre Lane
Cheadle Hulme
SK8 7PA

Registered Number

08311211 (England and Wales)
MAINER ASSOCIATES LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets385,442104,473
85,442104,473
Current assets
Debtors4124,571154,243
Cash at bank and on hand19,47227,057
144,043181,300
Creditors amounts falling due within one year5(170,285)(181,496)
Net current assets (liabilities)(26,242)(196)
Total assets less current liabilities59,200104,277
Creditors amounts falling due after one year6(11,045)(28,732)
Net assets48,15575,545
Capital and reserves
Called up share capital21
Profit and loss account48,15375,544
Shareholders' funds48,15575,545
The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2025, and are signed on its behalf by:
Wells, B J
Director
Registered Company No. 08311211
MAINER ASSOCIATES LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
Mainer Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08311211. The registered office is 100 Acre Lane, Cheadle Hulme, SK8 7PA.
Basis of preparation
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.
Functional and presentation currency
The company's functional and presentational currency is GBP.
Turnover policy
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.
Revenue from 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.
Revenue from 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.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employees services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Foreign currency translation
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Current taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. 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 years 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. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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:

Straight line (years)
Fixtures and fittings3
Vehicles5
Office Equipment3
Finance leases 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.Average number of employees

20242023
Average number of employees during the year1111
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 December 23119,7302,1451,884123,759
Additions--2,2302,230
At 30 November 24119,7302,1454,114125,989
Depreciation and impairment
At 01 December 2317,74366388019,286
Charge for year19,74770880621,261
At 30 November 2437,4901,3711,68640,547
Net book value
At 30 November 2482,2407742,42885,442
At 30 November 23101,9871,4821,004104,473
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables104,498126,370
Other debtors6,00013,340
Prepayments and accrued income14,07314,533
Total124,571154,243
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables41,24160,051
Bank borrowings and overdrafts76,04167,340
Taxation and social security34,65435,464
Finance lease and HP contracts17,47517,475
Other creditors8741,166
Total170,285181,496
6.Creditors: amounts due after one year

2024

2023

££
Other creditors11,04528,732
Total11,04528,732
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts28,52046,208
8.Share capital
At 30/11/2024, the company had allotted, called up and fully paid share capital of £2.00 (2023 – £1.00)