C & A J Marshall Aggregates Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 13196221 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2023

for

C & A J Marshall Aggregates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Marshall

B Marshall

C Marshall

REGISTERED OFFICE:

Benclowyd

Foxhill Court

Weetwood

Leeds

West Yorkshire

LS16 5PL

REGISTERED NUMBER:

13196221 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Network House

Stubs Beck Lane

Cleckheaton

BD19 4TT

FIXED ASSETS

Tangible assets

4

154,687

-

CURRENT ASSETS

Debtors

5

77,280

48,666

Cash at bank and in hand

66,535

16,130

143,815

64,796

CREDITORS

Amounts falling due within one year

6

73,861

60,247

NET CURRENT ASSETS

69,954

4,549

TOTAL ASSETS LESS CURRENT LIABILITIES

224,641

4,549

CREDITORS

Amounts falling due after more than one year

7

(66,091

)

-

PROVISIONS FOR LIABILITIES

(38,672

)

-

NET ASSETS

119,878

4,549

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

119,875

4,546

119,878

4,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 21 March 2024 and were signed on its behalf by:

A J Marshall - Director

1.	STATUTORY INFORMATION

C & A J Marshall Aggregates 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

165,000

At 30 November 2023

165,000

DEPRECIATION

Charge for year

10,313

At 30 November 2023

10,313

NET BOOK VALUE

At 30 November 2023

154,687

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Trade debtors

67,961

48,663

Other debtors

9,319

3

77,280

48,666

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Hire purchase contracts

31,430

-

Trade creditors

5,150

1,483

Amounts owed to participating interests

35,864

37,125

Taxation and social security

77

20,379

Other creditors

1,340

1,260

73,861

60,247

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023

2022

£

£

Hire purchase contracts

66,091

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2023

2022

£

£

Hire purchase contracts

97,521

-

The hire purchase is secured on assets included in plant and machinery.