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REGISTERED NUMBER: OC306771 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Mamarine.com LLP

Mamarine.com LLP (Registered number: OC306771)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Mamarine.com LLP (Registered number: OC306771)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Tangible assets 4 62,299 78,428

CURRENT ASSETS
Debtors 5 624,388 581,800
Cash at bank 268 200
624,656 582,000
CREDITORS
Amounts falling due within one year 6 (11,451 ) (13,794 )
NET CURRENT ASSETS 613,205 568,206
TOTAL ASSETS LESS CURRENT LIABILITIES 675,504 646,634

CREDITORS
Amounts falling due after more than one
year

7

(38,434

)

(46,137

)
NET ASSETS ATTRIBUTABLE TO MEMBERS 637,070 600,497

LOANS AND OTHER DEBTS DUE TO MEMBERS - -

MEMBERS' OTHER INTERESTS
Capital accounts 637,070 600,497
637,070 600,497

TOTAL MEMBERS' INTERESTS
Members' other interests 637,070 600,497
Amounts due from members 5 (623,505 ) (581,800 )
13,565 18,697

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Mamarine.com LLP (Registered number: OC306771)

Balance Sheet - continued
31 March 2025


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 6 June 2025 and were signed by:





Mr J L McKenzie - Designated member

Mamarine.com LLP (Registered number: OC306771)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Mamarine.com LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC306771

Registered office: Haybrook Farm
Lower Park Road
Poynton
Cheshire
SK12 1EE

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
In accordance with the principles of revenue recognition as stated in (*UITF 40 and) application G of FRS 5, Reporting the Substance of Transactions income is recognised as the right to consideration obtained through performance of contractual obligations.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance

The cost of tangible fixed assets includes only expenditure incurred in bringing the assets into working condition for their intended use. The estimated cost of dismantling and removing leasehold improvements, and restoring the leasehold property to its original condition are included to the extent that they are required to be recognised as a provision.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

Mamarine.com LLP (Registered number: OC306771)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 265,000 53,750 318,750
DEPRECIATION
At 1 April 2024 238,082 2,240 240,322
Charge for year 2,692 13,437 16,129
At 31 March 2025 240,774 15,677 256,451
NET BOOK VALUE
At 31 March 2025 24,226 38,073 62,299
At 31 March 2024 26,918 51,510 78,428

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 53,750
DEPRECIATION
At 1 April 2024 2,240
Charge for year 13,437
At 31 March 2025 15,677
NET BOOK VALUE
At 31 March 2025 38,073
At 31 March 2024 51,510

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Amounts due from members 623,505 581,800
VAT 883 -
624,388 581,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 2,331 2,000
Hire purchase contracts 5,371 4,718
Payments on account - 3,186
Other creditors 2,657 2,925
Accrued expenses 1,092 965
11,451 13,794

Mamarine.com LLP (Registered number: OC306771)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years - 2,333
Hire purchase contracts 38,434 43,804
38,434 46,137