Marsotti Ltd - Filleted accounts

Marsotti Ltd
Data not obtained from trial balance		AutoHide is on
Enter data in the white spaces Enter numbers as + unless indicated				Current year	Comparative

Units (eg £ or £000)		£	include a trailing space

Company registration number		06166244

		Date
Approval date of the accounts by the board		09/09/2025

		Date
Date of signing on the audit/accountants report		09/09/2025

Date of engagement letter (required for		Date
CA and ACCA reports)

Person signing directors' report:
	Name of director	Mark France
	Or, name of secretary

Name of director signing balance sheet		Mark France

Address of registered office:
	Address line 1	Hartle Green
	Address line 2	Upper Town Lane
	City or town	Birchover
	County or region	Derbyshire
	Postcode	DE4 2BJ

Name of senior statutory auditor

Name of auditors/accountants		Hazel Accountancy Services

Type of firm (eg Chartered Accountants)		Accountants

Address of auditors/accountants
	Address line 1	1 Manor Cottages
	Address line 2	Little Longstone
	City or town	Bakewell
	County or region
	Postcode	DE45 1NN

Prior year adjustments (+ for a gain; - for a loss)		£
	Correction of prior year errors
	Effect of retrospective changes in accounting policies
	Effect of retrospective changes in accounting policies
	More info on prior year adjustments

Number					Number
Average number of persons employed by the company				-		-

Freehold land & buildings if
revalued amounts shown in trial balance:				£	£
	historical cost
	cumulative depreciation based on cost

Historical cost of fixed asset investments				£	£
	Investments in subsidiaries
	Other investments

£					£
Amounts due after more than one year included in debtors

Amounts included in creditors falling due for payment
after more than five years:				£	£
Payable otherwise than by installment
Payable by installment

£					£
Secured bank loans included in creditors

Capital commitments:				£	£
	contracted

Total future payments due under non-cancellable				£	£
operating leases

Registered number

06166244

Marsotti Ltd

Filleted Accounts

31 August 2025

Marsotti Ltd
Registered number:		06166244
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	2		2,504			1,688

Current assets
	3	227			-
Cash at bank and in hand		17,817			19,598
		18,044			19,598

Creditors: amounts falling due within one year	4	(6,243)			(7,906)

Net current assets			11,801			11,692

Net assets			14,305			13,380

Capital and reserves
Called up share capital			300			300
Profit and loss account			14,005			13,080

Shareholders' funds			14,305			13,380

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark France
Director
Approved by the board on 9 September 2025

Marsotti Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures & fittings	15% reducing balance
	Office Equipment	over 3 years
	Computer equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
	Cost	£	£		£
	Cost
	At 1 September 2024	11,313		34,340		45,653
	Additions	-		3,131		3,131
	Disposals	(11,313)		(33,996)		(45,309)
	At 31 August 2025	-		3,475		3,475

	Depreciation
	At 1 September 2024	9,740		34,225		43,965
	Charge for the year	-		741		741
	On disposals	(9,740)		(33,995)		(43,735)
	At 31 August 2025	-		971		971

	Net book value
	At 31 August 2025	-		2,504		2,504
	At 31 August 2024	1,573		115		1,688

3	Debtors			2025		2024
£					£

	Other debtors			227		-


4	Creditors: amounts falling due within one year			2025		2024
£					£
	Directors current accounts			237		237
	Taxation and social security costs			4,646		7,119
	Other creditors			1,360		550
				6,243		7,906


5	Other information

	Marsotti Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Hartle Green
	Upper Town Lane
	Birchovr
	DE4 2BJ