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REGISTERED NUMBER: 01431536 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Marcatrin Limited

Marcatrin Limited (Registered number: 01431536)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Marcatrin Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J D Allt
Mrs J P Allt
C S Allt





REGISTERED OFFICE: 21A Elmlea Avenue
Stoke Bishop
Bristol
BS9 3UU





REGISTERED NUMBER: 01431536 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

Marcatrin Limited (Registered number: 01431536)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 57,043 72,242
Investment property 5 7,310,327 7,124,927
7,367,370 7,197,169

CURRENT ASSETS
Debtors 6 65,347 56,037
Cash at bank 707,377 410,153
772,724 466,190
CREDITORS
Amounts falling due within one year 7 372,411 201,179
NET CURRENT ASSETS 400,313 265,011
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,767,683

7,462,180

PROVISIONS FOR LIABILITIES 881,330 883,605
NET ASSETS 6,886,353 6,578,575

Marcatrin Limited (Registered number: 01431536)

Statement of Financial Position - continued
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Fair value reserve 9 2,629,845 2,629,845
Retained earnings 9 4,255,508 3,947,730
SHAREHOLDERS' FUNDS 6,886,353 6,578,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2025 and were signed on its behalf by:





J D Allt - Director


Marcatrin Limited (Registered number: 01431536)

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

1. STATUTORY INFORMATION

Marcatrin 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 as modified by the revaluation of certain assets.

Significant judgements and estimates
The preparation of financial statements requires the company to make estimates and assumptions that affect the application of policies and reported amounts. Estimates and judgements are continually evaluated and are based on historic experience and other factors including expectations of future events and believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities as outlined below:

1) Market value of investment properties
The company's directors review the market value of each investment property on an annual basis, using their knowledge and various information provided online and by estate agents, which require assessment and judgements to be made on the market value of each property..

Turnover
Turnover consists of rental income receivable, service charges receivable and other income generated from the investment properties held.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

Investment property
Investment properties are recorded at valuation. No depreciation is provided on freehold properties as such assets are not held for consumption, but as investments, and the properties are well maintained and externally valued on a regular open market basis.

Any surplus or deficit arising on revaluing investment properties is recognised in the revaluation reserve. Disposals are recognised on completion. Profits and losses arising are recognised through the profit and loss account; the profit on disposal is determined as the difference between the sales proceeds and the carrying amount of the asset at the commencement of the accounting period plus additions in the period.

Marcatrin Limited (Registered number: 01431536)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts and loans to or from related parties.

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments.

Debt instruments are subsequently measured at amortised cost.

FInancial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately.

Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Marcatrin Limited (Registered number: 01431536)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2024 202,062 1,850 203,912
Additions 1,650 2,499 4,149
At 31 March 2025 203,712 4,349 208,061
DEPRECIATION
At 1 April 2024 129,820 1,850 131,670
Charge for year 18,592 756 19,348
At 31 March 2025 148,412 2,606 151,018
NET BOOK VALUE
At 31 March 2025 55,300 1,743 57,043
At 31 March 2024 72,242 - 72,242

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 7,124,927
Additions 185,400
At 31 March 2025 7,310,327
NET BOOK VALUE
At 31 March 2025 7,310,327
At 31 March 2024 7,124,927

Marcatrin Limited (Registered number: 01431536)

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

5. INVESTMENT PROPERTY - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2008 1,321,478
Valuation in 2009 (125,000 )
Valuation in 2012 48,670
Valuation in 2014 780,242
Valuation in 2020 1,481,070
Cost 3,803,867
7,310,327

If investment properties had not been revalued they would have been included at the following historical cost:

31.3.25 31.3.24
£    £   
Cost 3,618,467 3,618,467

Investment properties were valued on an open market basis on 1 November 2019 by Leese & Nagle .

.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 50,780 43,098
Prepayments and accrued income 14,567 12,939
65,347 56,037

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Tax 104,935 96,081
Other creditors 87,319 74,199
Directors' current accounts 178,477 29,219
Accrued expenses 1,680 1,680
372,411 201,179

Marcatrin Limited (Registered number: 01431536)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
1,000 Ordinary shares 1.00 1,000 1,000

9. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 April 2024 3,947,730 2,629,845 6,577,575
Profit for the year 307,778 307,778
At 31 March 2025 4,255,508 2,629,845 6,885,353

10. RELATED PARTY DISCLOSURES

During the year the company entered into the following transactions with the directors:


J D Allt
2025 2024

Capital introduced 109,088 -

Capital withdrawn - 2,223

At the year end the amount due to the director was £117,405 (2024 - £8,317).

232 Bloomfield Road was sold to the company for £180,000.

C S Allt
2025 2024

Capital introduced 40,170 -

Capital withdrawn - 20,000

At the year end the amount due to the director was £61,072 (2024 - £20,902).

Marcatrin Limited (Registered number: 01431536)

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

11. ULTIMATE CONTROLLING PARTY

The controlling party is C S Allt.