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REGISTERED NUMBER: 01446828 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Marisa Shoes Limited

Marisa Shoes Limited (Registered number: 01446828)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Marisa Shoes Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Ms S Borsella
Ms M Mastantuono





SECRETARY: Ms M Mastantuono





REGISTERED OFFICE: Salisbury House
London
EC2M 5SQ





REGISTERED NUMBER: 01446828 (England and Wales)





ACCOUNTANTS: Pawley & Malyon
Salisbury House
London
EC2M 5SQ

Marisa Shoes Limited (Registered number: 01446828)

Abridged Balance Sheet
31 March 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,200,000 1,200,000

CURRENT ASSETS
Cash at bank 2,775 2,367

CREDITORS
Amounts falling due within one year 768,681 759,973
NET CURRENT LIABILITIES (765,906 ) (757,606 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

434,094

442,394

CAPITAL AND RESERVES
Called up share capital 102 102
Fair value reserve 5 433,914 433,914
Retained earnings 78 8,378
SHAREHOLDERS' FUNDS 434,094 442,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Marisa Shoes Limited (Registered number: 01446828)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 August 2024 and were signed on its behalf by:




Ms M Mastantuono - Director



Ms S Borsella - Director


Marisa Shoes Limited (Registered number: 01446828)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. Statutory information

Marisa Shoes 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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.
Land and buildings - Land - no depreciation is provided, and buildings - over their economic lives

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.


Marisa Shoes Limited (Registered number: 01446828)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


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.

3. Employees and directors

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

4. Tangible fixed assets
Totals
£   
Cost or valuation
At 1 April 2022
and 31 March 2023 1,200,000
Net book value
At 31 March 2023 1,200,000
At 31 March 2022 1,200,000

Cost or valuation at 31 March 2023 is represented by:

Totals
£   
Valuation in 2018 250,000
Valuation in 2019 950,000
1,200,000

5. Reserves
Fair
value
reserve
£   
At 1 April 2022
and 31 March 2023 433,914