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COMPANY REGISTRATION NUMBER: 12497656
Marlizia Limited
Unaudited Financial Statements
31 March 2025
Marlizia Limited
Financial Statements
Year ended 31 March 2025
Contents
Page
Directors' report
1
Statement of income and retained earnings
2
Statement of financial position
3
Notes to the financial statements
4
The following pages do not form part of the financial statements
Chartered accountants and business advisers report to the board of directors on the preparation of the unaudited statutory financial statements
8
Marlizia Limited
Directors' Report
Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .
Directors
The directors who served the company during the year were as follows:
Ms M Crossland
Ms E Daykin
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 3 June 2025 and signed on behalf of the board by:
Ms M Crossland
Ms E Daykin
Director
Director
Registered office:
Unit 10 Edison Court
Ellice Way
Wrexham Technology Park
Wrexham
LL13 7YT
Marlizia Limited
Statement of Income and Retained Earnings
Year ended 31 March 2025
2025
2024
Note
£
£
Turnover
60,160
56,333
Cost of sales
32,279
32,730
--------
--------
Gross profit
27,881
23,603
Administrative expenses
24,507
24,111
--------
--------
Operating profit/(loss)
3,374
( 508)
Other interest receivable and similar income
18
32
--------
--------
Profit/(loss) before taxation
5
3,392
( 476)
Taxation
581
-------
----
Profit/(loss) for the financial year and total comprehensive income
2,811
( 476)
-------
----
Dividends paid and payable
( 3,200)
( 5,000)
Retained earnings at the start of the year
1,619
7,095
-------
-------
Retained earnings at the end of the year
1,230
1,619
-------
-------
All the activities of the company are from continuing operations.
Marlizia Limited
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Current assets
Debtors
7
746
1,145
Cash at bank and in hand
3,920
2,419
-------
-------
4,666
3,564
Creditors: amounts falling due within one year
8
3,434
1,943
-------
-------
Net current assets
1,232
1,621
-------
-------
Total assets less current liabilities
1,232
1,621
-------
-------
Net assets
1,232
1,621
-------
-------
Capital and reserves
Called up share capital
2
2
Profit and loss account
1,230
1,619
-------
-------
Shareholders funds
1,232
1,621
-------
-------
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 3 June 2025 , and are signed on behalf of the board by:
Ms M Crossland
Ms E Daykin
Director
Director
Company registration number: 12497656
Marlizia Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 10 Edison Court, Ellice Way, Wrexham Technology Park, Wrexham, LL13 7YT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
33% straight line
Equipment
-
33% straight line
Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Profit before taxation
Profit before taxation is stated after charging:
2025
2024
£
£
Depreciation of tangible assets
92
----
----
6. Tangible assets
Plant and machinery
Equipment
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
708
738
1,446
----
----
-------
Depreciation
At 1 April 2024 and 31 March 2025
708
738
1,446
----
----
-------
Carrying amount
At 31 March 2025
----
----
-------
At 31 March 2024
----
----
-------
7. Debtors
2025
2024
£
£
Trade debtors
511
780
Other debtors
235
365
----
-------
746
1,145
----
-------
8. Creditors: amounts falling due within one year
2025
2024
£
£
Social security and other taxes
580
Other creditors
2,854
1,943
-------
-------
3,434
1,943
-------
-------
9. Directors' advances, credits and guarantees
In the period the directors operated loan accounts with the company. The accounts are repayable on demand and no interest is charged. At the year end the company owed the directors £1,595 (2024: £795).
Marlizia Limited
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
Marlizia Limited
Chartered Accountants and Business Advisers Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Marlizia Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marlizia Limited for the year ended 31 March 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Marlizia Limited, as a body, in accordance with the terms of our engagement letter dated 25 August 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Marlizia Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marlizia Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Marlizia Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Marlizia Limited. You consider that Marlizia Limited 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 financial statements of Marlizia Limited. 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 financial statements.
BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisers
Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT
3 June 2025