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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MARMALADE BRIGHTON LIMITED

MARMALADE BRIGHTON LIMITED (REGISTERED NUMBER: 09905864)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

MARMALADE BRIGHTON LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTOR: Ms T Webb





REGISTERED OFFICE: 24 Sussex Square
Kemp Town
Brighton
East Sussex
BN2 5AB





REGISTERED NUMBER: 09905864 (England and Wales)





ACCOUNTANTS: Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN

MARMALADE BRIGHTON LIMITED (REGISTERED NUMBER: 09905864)

BALANCE SHEET
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 2,800 5,600
Tangible assets 5 23,902 26,232
Investments 6 3,500 3,500
30,202 35,332

CURRENT ASSETS
Stocks 6,707 5,901
Debtors 7 12,060 8,438
Cash at bank 189,328 191,292
208,095 205,631
CREDITORS
Amounts falling due within one year 8 102,183 84,285
NET CURRENT ASSETS 105,912 121,346
TOTAL ASSETS LESS CURRENT LIABILITIES 136,114 156,678

PROVISIONS FOR LIABILITIES 5,976 6,558
NET ASSETS 130,138 150,120

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 130,137 150,119
SHAREHOLDERS' FUNDS 130,138 150,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2025 and were signed by:




Ms T Webb - Director


MARMALADE BRIGHTON LIMITED (REGISTERED NUMBER: 09905864)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Marmalade Brighton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MARMALADE BRIGHTON LIMITED (REGISTERED NUMBER: 09905864)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 28,000
AMORTISATION
At 1 January 2024 22,400
Charge for year 2,800
At 31 December 2024 25,200
NET BOOK VALUE
At 31 December 2024 2,800
At 31 December 2023 5,600

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024 21,182 65,540 5,741 92,463
Additions - 10,030 1,312 11,342
Disposals - (31,323 ) (3,043 ) (34,366 )
At 31 December 2024 21,182 44,247 4,010 69,439
DEPRECIATION
At 1 January 2024 15,961 45,457 4,813 66,231
Charge for year 2,341 10,177 706 13,224
Eliminated on disposal - (30,875 ) (3,043 ) (33,918 )
At 31 December 2024 18,302 24,759 2,476 45,537
NET BOOK VALUE
At 31 December 2024 2,880 19,488 1,534 23,902
At 31 December 2023 5,221 20,083 928 26,232

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31.12.24 31.12.23
£    £   
Other investments 3,500 3,500

MARMALADE BRIGHTON LIMITED (REGISTERED NUMBER: 09905864)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 3,041 2,114
Other debtors 3,500 3,500
Prepayments 5,519 2,824
12,060 8,438

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 32,216 37,193
Tax 22,135 16,476
Social security and other taxes 6,732 8,429
VAT 22,252 17,959
Other creditors 2,805 2,408
Directors' current accounts 14,118 -
Accrued expenses 1,925 1,820
102,183 84,285

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year 10,653 7,000
Between one and five years 25,364 25,667
36,017 32,667

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MARMALADE BRIGHTON LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marmalade Brighton Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Marmalade Brighton Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Marmalade Brighton Limited and state those matters that we have agreed to state to the director of Marmalade Brighton Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Marmalade Brighton 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 Marmalade Brighton Limited. You consider that Marmalade Brighton 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 Marmalade Brighton 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.






Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN


Date: .............................................