Acorah Software Products - Accounts Production 16.4.660 false true 31 May 2024 1 June 2023 false 1 June 2024 31 March 2025 31 March 2025 SC477614 Mr Olgert Marku Mrs Deborah Marku Mrs Deborah Marku & Mr Olgert Marku true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC477614 2024-05-31 SC477614 2025-03-31 SC477614 2024-06-01 2025-03-31 SC477614 frs-core:CurrentFinancialInstruments 2025-03-31 SC477614 frs-core:ShareCapital 2025-03-31 SC477614 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC477614 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-03-31 SC477614 frs-bus:FilletedAccounts 2024-06-01 2025-03-31 SC477614 frs-bus:SmallEntities 2024-06-01 2025-03-31 SC477614 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-03-31 SC477614 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-03-31 SC477614 1 2024-06-01 2025-03-31 SC477614 frs-bus:Director1 2024-06-01 2025-03-31 SC477614 frs-bus:Director2 2024-06-01 2025-03-31 SC477614 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC477614 frs-countries:Scotland 2024-06-01 2025-03-31 SC477614 2023-05-31 SC477614 2024-05-31 SC477614 2023-06-01 2024-05-31 SC477614 frs-core:CurrentFinancialInstruments 2024-05-31 SC477614 frs-core:ShareCapital 2024-05-31 SC477614 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC477614 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: SC477614
Marku Investments Ltd
Financial Statements
For the Period 1 June 2024 to 31 March 2025
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Marku Investments Ltd for the period 1 June 2024 to 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Marku Investments Ltd for the period 1 June 2024 to 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Marku Investments Ltd , as a body, in accordance with the terms of our engagement letter dated 10 June 2015. Our work has been undertaken solely to prepare for your approval the accounts of Marku Investments Ltd and state those matters that we have agreed to state to the directors of Marku Investments Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marku Investments Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Marku Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Marku Investments Ltd . You consider that Marku Investments Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Marku Investments Ltd . 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 financial statements.
20th June 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC477614
31 March 2025 31 May 2024
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 703 5,979
703 5,979
Creditors: Amounts Falling Due Within One Year 4 (18,077 ) (23,185 )
NET CURRENT ASSETS (LIABILITIES) (17,374 ) (17,206 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,374 ) (17,206 )
NET LIABILITIES (17,374 ) (17,206 )
CAPITAL AND RESERVES
Called up share capital 5 4 4
Profit and Loss Account (17,378 ) (17,210 )
SHAREHOLDERS' FUNDS (17,374) (17,206)
For the period ending 31 March 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Deborah Marku
Director
20th June 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marku Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC477614 . The registered office is 8 Dean Park Way, Kirkcaldy, Fife, KY2 6XZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 May 2024
£ £
Trade creditors 6,483 7,735
Other creditors 2,798 2,798
Creditors / Family Transactions 7,968 350
Accruals and deferred income 828 804
Directors' loan accounts - 11,498
18,077 23,185
5. Share Capital
31 March 2025 31 May 2024
£ £
Allotted, Called up and fully paid 4 4
6. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Deborah Marku & Mr Olgert Marku by virtue of ownership of 100% of the issued share capital in the company.
Page 3