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COMPANY REGISTRATION NUMBER: 08816375
Marleybrook House Ltd
Filleted Unaudited Financial Statements
31 December 2024
Marleybrook House Ltd
Financial Statements
Year ended 31 December 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Marleybrook House Ltd
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
424,299
449,677
Current assets
Debtors
6
21,778
Cash at bank and in hand
832,792
578,404
---------
---------
854,570
578,404
Creditors: amounts falling due within one year
7
361,615
342,250
---------
---------
Net current assets
492,955
236,154
---------
---------
Total assets less current liabilities
917,254
685,831
Provisions
45,789
51,604
---------
---------
Net assets
871,465
634,227
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
871,365
634,127
---------
---------
Shareholders funds
871,465
634,227
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Marleybrook House Ltd
Statement of Financial Position (continued)
31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 18 August 2025 , and are signed on behalf of the board by:
Mr K Saxby
Director
Company registration number: 08816375
Marleybrook House Ltd
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Marleybrook House, Stourmouth Road, Preston, Canterbury, Kent, CT3 1HP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property
-
10% straight line
Plant and machinery
-
25% straight line
Fixtures and fittings
-
25% straight line
Motor vehicles
-
25% straight line
Equipment
-
25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2023: 20 ).
5. Tangible assets
Freehold property
Plant and machinery
Fixtures and fittings
Motor vehicles
Equipment
Total
£
£
£
£
£
£
Cost
At 1 Jan 2024
558,371
265,999
143,152
81,867
5,803
1,055,192
Additions
3,235
6,225
13,154
22,614
---------
---------
---------
--------
-------
------------
At 31 Dec 2024
561,606
272,224
156,306
81,867
5,803
1,077,806
---------
---------
---------
--------
-------
------------
Depreciation
At 1 Jan 2024
162,336
243,786
127,411
67,827
4,155
605,515
Charge for the year
21,031
13,476
9,472
3,510
503
47,992
---------
---------
---------
--------
-------
------------
At 31 Dec 2024
183,367
257,262
136,883
71,337
4,658
653,507
---------
---------
---------
--------
-------
------------
Carrying amount
At 31 Dec 2024
378,239
14,962
19,423
10,530
1,145
424,299
---------
---------
---------
--------
-------
------------
At 31 Dec 2023
396,035
22,213
15,741
14,040
1,648
449,677
---------
---------
---------
--------
-------
------------
Within Freehold property there is land valued at £50,000. This has not been depreciated.
6. Debtors
2024
2023
£
£
Trade debtors
21,778
--------
----
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
989
10,586
Corporation tax
102,666
72,882
Social security and other taxes
6,841
7,582
Other creditors
750
12,078
Other creditors
250,369
239,122
---------
---------
361,615
342,250
---------
---------
8. Related party transactions
The land used by the company is owned by the directors. No rent is charged for the use of this land. At the year end, the company owed the directors £600 (2023: £63).