MARGIN TONIC LIMITED Filleted Accounts Cover
MARGIN TONIC LIMITED
Company No. 10983048
Unaudited Financial Statements for the Year Ended
30 September 2024
MARGIN TONIC LIMITED Contents Registrar
Pages
Company Information
2
Directors' Report
3
Balance Sheet
4
Notes to the Accounts
5
to 8
MARGIN TONIC LIMITED Company Information Registrar
Directors
C. Pearson
C. Watts
Registered Office
1 Keswick Avenue
London
United Kingdom
SW19 3JE
Accountants
Love Your Accountants Ltd
2A The Quadrant
Upper High Street
Epsom
Surrey
KT17 4RH
MARGIN TONIC LIMITED Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 September 2024.
Principal activities
The principal activity of the company during the year under review was management consultancy activities other than financial management.
Directors
The Directors who served at any time during the year were as follows:
C. Pearson
C. Watts
The directors acknowledge their responsibilities for 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.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
C. Watts
Director
27 June 2025
MARGIN TONIC LIMITED Balance Sheet Registrar
at
30 September 2024
Company No.
10983048
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
8,1935,588
8,1935,588
Current assets
Debtors
5
2,259,838471,019
Cash at bank and in hand
4,472,2183,642,016
6,732,0564,113,035
Creditors: Amount falling due within one year
6
(1,394,155)
(652,142)
Net current assets
5,337,9013,460,893
Total assets less current liabilities
5,346,0943,466,481
Net assets
5,346,0943,466,481
Capital and reserves
Called up share capital
133143
Profit and loss account
7
5,345,9613,466,338
Total equity
5,346,0943,466,481
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 27 June 2025 and signed on its behalf by:
C. Watts
Director
27 June 2025
MARGIN TONIC LIMITED Notes to the Accounts Registrar
for the year ended 30 September 2024
1
General information
MARGIN TONIC LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 10983048
Its registered office is:
1 Keswick Avenue
London
United Kingdom
SW19 3JE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
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 readily measured. Revenue is measured as the fair value of the
consideration received or receivable, excluding discounts, rebates and value added tax.

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.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current or deferred taxation assets and liabilities are not discounted.
Stocks and work in progress
Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and
related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are recognised at fair value.
Trade and other creditors
Short term creditors are measured at the transaction price.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
127
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 October 2023
8,4498,449
Additions
5,8975,897
At 30 September 2024
14,34614,346
Depreciation
At 1 October 2023
2,8612,861
Charge for the year
3,2923,292
At 30 September 2024
6,1536,153
Net book values
At 30 September 2024
8,1938,193
At 30 September 2023
5,588
5,588
5
Debtors
2024
2023
£
£
Trade debtors
1,321,515181,335
Other debtors
11,8513,345
Prepayments and accrued income
926,472286,339
2,259,838471,019
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
180,27462,380
Taxes and social security
796,487
499,142
Loans from directors
104,4283,116
Other creditors
9,3154,661
Accruals and deferred income
303,65182,843
1,394,155652,142
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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