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Registered number: 09647944









MARSHALL INVESTMENT GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
MARSHALL INVESTMENT GROUP LIMITED
REGISTERED NUMBER: 09647944

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
3,050,202
3,000,202

Investment property
 5 
669,613
669,613

  
3,719,815
3,669,815

Current assets
  

Debtors: amounts falling due within one year
 6 
687,093
589,131

Cash at bank and in hand
 7 
13,306
75,571

  
700,399
664,702

Creditors: amounts falling due within one year
 8 
(403,360)
(389,621)

Net current assets
  
 
 
297,039
 
 
275,081

Total assets less current liabilities
  
4,016,854
3,944,896

  

Net assets
  
4,016,854
3,944,896


Capital and reserves
  

Called up share capital 
 9 
3,000,100
3,000,100

Profit and loss account
  
1,016,754
944,796

  
4,016,854
3,944,896


Page 1

 
MARSHALL INVESTMENT GROUP LIMITED
REGISTERED NUMBER: 09647944
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2025.




A Marshall
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
MARSHALL INVESTMENT GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 September 2023
3,000,100
944,796
3,944,896



Profit for the year
-
321,958
321,958

Dividends: Equity capital
-
(250,000)
(250,000)


At 31 August 2024
3,000,100
1,016,754
4,016,854



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 September 2022
3,000,100
873,123
3,873,223



Profit for the year
-
321,673
321,673

Dividends: Equity capital
-
(250,000)
(250,000)


At 31 August 2023
3,000,100
944,796
3,944,896


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
MARSHALL INVESTMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Marshall Investment Group Limited is a private company limited by shares and incorporated in England and Wales. The registered office address of the company is at Unit 5, Fitzroy Business Park, Sandy Lane, Sidcup, Kent, DA14 5NL. The company's principal activity duirng the year has been that of a holding company of a trading group.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

  
2.5

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

Page 4

 
MARSHALL INVESTMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
MARSHALL INVESTMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
3,000,202


Additions
50,000



At 31 August 2024
3,050,202





5.


Investment property


Investment property

£



Valuation


At 1 September 2023
669,613



At 31 August 2024
669,613

The 2024 valuations were made by the director, on an open market value for existing use basis.



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
669,613
669,613


6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
112,857
-

Other debtors
572,236
589,131

Prepayments and accrued income
2,000
-

687,093
589,131


Page 6

 
MARSHALL INVESTMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,306
75,571



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
379,343
367,708

Corporation tax
24,017
21,913

403,360
389,621



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2,250,075 Ordinary A shares shares of £1 each
2,250,075
2,250,075
750,025 Ordinary B shares shares of £1 each
750,025
750,025

3,000,100

3,000,100



10.


Related party transactions

Included within other debtors due within one year is a balance owed by the director, amounting to £472,550 (2023 - £489,445). 
The director has an interest in dividends declared during the year of £250,000 (
2023 - £250,000). 
Included within other creditors due within one year are balances owed to subsidiary companies of £379,343 (
2023 - £391,383). 
Included within other debtors due within one year are balances owed by subsidiary companies of £112,857 (
2023 - £Nil).
Dividend income of £250,000 (
2023 - £250,000) was received from a subsidiary company during the year.

 
Page 7