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REGISTERED NUMBER: 14108470 (England and Wales)















MARLEVA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024






MARLEVA LIMITED (REGISTERED NUMBER: 14108470)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARLEVA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: Mr Nuno Filipe Monteiro Duarte





SECRETARY: Indigo Secretaries Limited





REGISTERED OFFICE: 3 Kensworth Gate
200 - 204 High St South
Dunstable
Bedfordshire
LU6 3HS





REGISTERED NUMBER: 14108470 (England and Wales)





ACCOUNTANTS: Higginson & Co (UK) Ltd
3 Kensworth Gate
200 - 204 High Street South
Dunstable
Bedfordshire
LU6 3HS

MARLEVA LIMITED (REGISTERED NUMBER: 14108470)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,803 11,371

CURRENT ASSETS
Stocks 500 500
Cash at bank 1,763 12,288
2,263 12,788
CREDITORS
Amounts falling due within one year 5 15,848 21,097
NET CURRENT LIABILITIES (13,585 ) (8,309 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,218

3,062

PROVISIONS FOR LIABILITIES 6 3,383 2,160
NET ASSETS 835 902

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 735 802
SHAREHOLDERS' FUNDS 835 902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MARLEVA LIMITED (REGISTERED NUMBER: 14108470)

BALANCE SHEET - continued
31 MAY 2024


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 director and authorised for issue on 7 February 2025 and were signed by:





Mr Nuno Filipe Monteiro Duarte - Director


MARLEVA LIMITED (REGISTERED NUMBER: 14108470)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

Marleva 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 - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2023 - 1 ) .

MARLEVA LIMITED (REGISTERED NUMBER: 14108470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 14,363
Additions 12,300
At 31 May 2024 26,663
DEPRECIATION
At 1 June 2023 2,992
Charge for year 5,868
At 31 May 2024 8,860
NET BOOK VALUE
At 31 May 2024 17,803
At 31 May 2023 11,371

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 300 147
Taxation and social security 970 887
Other creditors 14,578 20,063
15,848 21,097

6. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax
Accelerated capital allowances 3,383 2,160

Deferred
tax
£   
Balance at 1 June 2023 2,160
Charge to Income Statement during year 1,223
Balance at 31 May 2024 3,383

MARLEVA LIMITED (REGISTERED NUMBER: 14108470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 May 2024 and the period ended 31 May 2023:

31.5.24 31.5.23
£    £   
Mr Nuno Filipe Monteiro Duarte
Balance outstanding at start of year 8,763 -
Amounts advanced 4,615 8,763
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,378 8,763