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Registered Number: 13854687
England and Wales

 

 

 

MACCOLL BROTHER INVESTMENTS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

Maccoll Brother Investments Ltd
Contents Page
For the year ended 31 January 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Maccoll Brother Investments Ltd for the year ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Maccoll Brother Investments Ltd for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Maccoll Brother Investments Ltd, as a body, in accordance with the terms of our engagement letter dated 08 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Maccoll Brother Investments Ltd and state those matters that we have agreed to state to the Board of Directors of Maccoll Brother Investments Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Maccoll Brother Investments Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Maccoll Brother Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Maccoll Brother Investments Ltd. You consider that Maccoll Brother Investments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Maccoll Brother Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended
31 January 2025



....................................................
aa Chartered Accountants
5 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
08 August 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 62,538    60,775 
62,538    60,775 
Current assets      
Debtors 90    95 
Cash at bank and in hand 7,710    6,711 
7,800    6,806 
Creditors: amount falling due within one year (65,022)   (65,809)
Net current assets (57,222)   (59,003)
 
Total assets less current liabilities 5,316    1,772 
Provisions for liabilities (345)   0 
Net assets 4,971    1,772 
 

Capital and reserves 		     
Called up share capital 4 2    2 
Revaluation Reserves 1,473    0 
Profit and loss account 3,496    1,770 
Shareholders' funds 4,971    1,772 
 


For the year ended 31 January 2025 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 year 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 August 2025 and were signed on its behalf by:


-------------------------------
Alison Maccoll
Director
2
General Information
Maccoll Brother Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 13854687, registration address 5 Blenheim Court, Peppercorn Close, Peterborough, PE1 2DU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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 company’s 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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Investment properties   Total
  £   £   £
At 01 February 2024 259    60,593    60,852 
Additions -    -    - 
Disposals -    -    - 
Revaluations -    1,818    1,818 
At 31 January 2025 259    62,411    62,670 
Depreciation
At 01 February 2024 77    -    77 
Charge for year 55    -    55 
On disposals -    -    - 
At 31 January 2025 132    -    132 
Net book values
Closing balance as at 31 January 2025 127    62,411    62,538 
Opening balance as at 01 February 2024 182    60,593    60,775 


4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
2 Class A shares of £1.00 each 2    2 
2    2 

3