2024-01-012024-12-312024-12-31false00439253A.& E.MARSHALL.LIMITED2025-05-2768209falseiso4217:GBPxbrli:pure004392532024-01-01004392532024-12-31004392532024-01-012024-12-31004392532023-01-01004392532023-12-31004392532023-01-012023-12-3100439253bus:SmallEntities2024-01-012024-12-3100439253bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3100439253bus:AbridgedAccounts2024-01-012024-12-3100439253bus:PrivateLimitedCompanyLtd2024-01-012024-12-3100439253core:WithinOneYear2024-12-3100439253core:AfterOneYear2024-12-3100439253core:WithinOneYear2023-12-3100439253core:AfterOneYear2023-12-3100439253core:ShareCapital2024-12-3100439253core:SharePremium2024-12-3100439253core:RevaluationReserve2024-12-3100439253core:OtherReservesSubtotal2024-12-3100439253core:RetainedEarningsAccumulatedLosses2024-12-3100439253core:ShareCapital2023-12-3100439253core:SharePremium2023-12-3100439253core:RevaluationReserve2023-12-3100439253core:OtherReservesSubtotal2023-12-3100439253core:RetainedEarningsAccumulatedLosses2023-12-3100439253core:LandBuildings2024-12-3100439253core:PlantMachinery2024-12-3100439253core:Vehicles2024-12-3100439253core:FurnitureFittings2024-12-3100439253core:OfficeEquipment2024-12-3100439253core:NetGoodwill2024-12-3100439253core:IntangibleAssetsOtherThanGoodwill2024-12-3100439253core:ListedExchangeTraded2024-12-3100439253core:UnlistedNon-exchangeTraded2024-12-3100439253core:LandBuildings2023-12-3100439253core:PlantMachinery2023-12-3100439253core:Vehicles2023-12-3100439253core:FurnitureFittings2023-12-3100439253core:OfficeEquipment2023-12-3100439253core:NetGoodwill2023-12-3100439253core:IntangibleAssetsOtherThanGoodwill2023-12-3100439253core:ListedExchangeTraded2023-12-3100439253core:UnlistedNon-exchangeTraded2023-12-3100439253core:LandBuildings2024-01-012024-12-3100439253core:PlantMachinery2024-01-012024-12-3100439253core:Vehicles2024-01-012024-12-3100439253core:FurnitureFittings2024-01-012024-12-3100439253core:OfficeEquipment2024-01-012024-12-3100439253core:NetGoodwill2024-01-012024-12-3100439253core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3100439253core:ListedExchangeTraded2024-01-012024-12-3100439253core:UnlistedNon-exchangeTraded2024-01-012024-12-3100439253core:MoreThanFiveYears2024-01-012024-12-3100439253core:Non-currentFinancialInstruments2024-12-3100439253core:Non-currentFinancialInstruments2023-12-3100439253dpl:CostSales2024-01-012024-12-3100439253dpl:DistributionCosts2024-01-012024-12-3100439253core:LandBuildings2024-01-012024-12-3100439253core:PlantMachinery2024-01-012024-12-3100439253core:Vehicles2024-01-012024-12-3100439253core:FurnitureFittings2024-01-012024-12-3100439253core:OfficeEquipment2024-01-012024-12-3100439253dpl:AdministrativeExpenses2024-01-012024-12-3100439253core:NetGoodwill2024-01-012024-12-3100439253core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3100439253dpl:GroupUndertakings2024-01-012024-12-3100439253dpl:ParticipatingInterests2024-01-012024-12-3100439253dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3100439253core:ListedExchangeTraded2024-01-012024-12-3100439253dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3100439253core:UnlistedNon-exchangeTraded2024-01-012024-12-3100439253dpl:CostSales2023-01-012023-12-3100439253dpl:DistributionCosts2023-01-012023-12-3100439253core:LandBuildings2023-01-012023-12-3100439253core:PlantMachinery2023-01-012023-12-3100439253core:Vehicles2023-01-012023-12-3100439253core:FurnitureFittings2023-01-012023-12-3100439253core:OfficeEquipment2023-01-012023-12-3100439253dpl:AdministrativeExpenses2023-01-012023-12-3100439253core:NetGoodwill2023-01-012023-12-3100439253core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100439253dpl:GroupUndertakings2023-01-012023-12-3100439253dpl:ParticipatingInterests2023-01-012023-12-3100439253dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3100439253core:ListedExchangeTraded2023-01-012023-12-3100439253dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3100439253core:UnlistedNon-exchangeTraded2023-01-012023-12-3100439253core:NetGoodwill2024-12-3100439253core:IntangibleAssetsOtherThanGoodwill2024-12-3100439253core:LandBuildings2024-12-3100439253core:PlantMachinery2024-12-3100439253core:Vehicles2024-12-3100439253core:FurnitureFittings2024-12-3100439253core:OfficeEquipment2024-12-3100439253core:AfterOneYear2024-12-3100439253core:WithinOneYear2024-12-3100439253core:ListedExchangeTraded2024-12-3100439253core:UnlistedNon-exchangeTraded2024-12-3100439253core:ShareCapital2024-12-3100439253core:SharePremium2024-12-3100439253core:RevaluationReserve2024-12-3100439253core:OtherReservesSubtotal2024-12-3100439253core:RetainedEarningsAccumulatedLosses2024-12-3100439253core:NetGoodwill2023-12-3100439253core:IntangibleAssetsOtherThanGoodwill2023-12-3100439253core:LandBuildings2023-12-3100439253core:PlantMachinery2023-12-3100439253core:Vehicles2023-12-3100439253core:FurnitureFittings2023-12-3100439253core:OfficeEquipment2023-12-3100439253core:AfterOneYear2023-12-3100439253core:WithinOneYear2023-12-3100439253core:ListedExchangeTraded2023-12-3100439253core:UnlistedNon-exchangeTraded2023-12-3100439253core:ShareCapital2023-12-3100439253core:SharePremium2023-12-3100439253core:RevaluationReserve2023-12-3100439253core:OtherReservesSubtotal2023-12-3100439253core:RetainedEarningsAccumulatedLosses2023-12-3100439253core:NetGoodwill2023-01-0100439253core:IntangibleAssetsOtherThanGoodwill2023-01-0100439253core:LandBuildings2023-01-0100439253core:PlantMachinery2023-01-0100439253core:Vehicles2023-01-0100439253core:FurnitureFittings2023-01-0100439253core:OfficeEquipment2023-01-0100439253core:AfterOneYear2023-01-0100439253core:WithinOneYear2023-01-0100439253core:ListedExchangeTraded2023-01-0100439253core:UnlistedNon-exchangeTraded2023-01-0100439253core:ShareCapital2023-01-0100439253core:SharePremium2023-01-0100439253core:RevaluationReserve2023-01-0100439253core:OtherReservesSubtotal2023-01-0100439253core:RetainedEarningsAccumulatedLosses2023-01-0100439253core:AfterOneYear2024-01-012024-12-3100439253core:WithinOneYear2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3100439253core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3100439253core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3100439253core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3100439253core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3100439253core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3100439253bus:Director12024-01-012024-12-3100439253bus:Director22024-01-012024-12-3100439253core:RevaluationReserve2024-01-012024-12-31

A.& E.MARSHALL.LIMITED

Registered Number
00439253
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

A.& E.MARSHALL.LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

A Marshall
S Marshall

Registered Address

14a Main Street
Cockermouth
CA13 9LQ

Registered Number

00439253 (England and Wales)
A.& E.MARSHALL.LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3403,420206,721
403,420206,721
Current assets
Debtors368516
Cash at bank and on hand2,44213,950
2,81014,466
Creditors amounts falling due within one year(15,735)(26,033)
Net current assets (liabilities)(12,925)(11,567)
Total assets less current liabilities390,495195,154
Provisions for liabilities(80,515)(1,026)
Net assets309,980194,128
Capital and reserves
Called up share capital4,0004,000
Revaluation reserve238,980135,895
Profit and loss account67,00054,233
Shareholders' funds5309,980194,128
The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2025, and are signed on its behalf by:
A Marshall
Director
Registered Company No. 00439253
A.& E.MARSHALL.LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows. The property listed in the balance sheet is an investment property and therefore is not depreciated. The acquisition cost of the property was £81,360 (2023: £66,722) and this was revalued during the course of the year to £400,000 by the director.

Straight line (years)
Plant and machinery10
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 24209,457
Additions14,638
Revaluations182,745
At 31 December 24406,840
Depreciation and impairment
At 01 January 242,736
Charge for year684
At 31 December 243,420
Net book value
At 31 December 24403,420
At 31 December 23206,721
4.Revaluation of property, plant and equipment

2024

2023

££
Property, plant and equipment / tangible fixed assets182,745-
5.Revaluation reserve

£
Reserve at 01 January 24135,895
Revaluations of plant, property and equipment182,745
Deferred Tax on Revaluations(79,660)
At 31 December 24238,980