Marketing Pro Limited - Filleted accounts

Registered number

06975094

Marketing Pro Limited

Unaudited Filleted Accounts

31 March 2025

Marketing Pro Limited
Registered number:		06975094
Balance Sheet
as at 31 March 2025

Notes			2025			2023
£				£
Fixed assets
Tangible assets	3		22,490			21,981

Current assets
Debtors	4	106,190			91,057
Cash at bank and in hand		57,700			118,938
		163,890			209,995

Creditors: amounts falling due within one year	5	(167,876)			(134,316)

Net current (liabilities)/assets			(3,986)			75,679

Total assets less current liabilities			18,504			97,660

Creditors: amounts falling due after more than one year	6		(1,370)			(14,167)



Net assets			17,134			83,493

Capital and reserves
Called up share capital			100			100
Profit and loss account			17,034			83,393

Shareholders' funds			17,134			83,493

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.




H A Coetzee
Director
Approved by the board on 7 September 2025

Marketing Pro Limited
Notes to the Accounts
for the period from 1 January 2024 to 31 March 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:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Share-based payments
	Equity-settled transactions The cost of equity-settled transactions with employees is measured by reference to the fair value of the equity instruments granted at the date at which they are granted and is recognised as an expense over the vesting period, which ends on the date on which the relevant employees become fully entitled to the award. Fair value is determined by the directors or an external valuer using an appropriate valuation method if appropriate. The vesting period is determined as a best estimate by the directors with reference to the vesting conditions.


2	Employees					2025		2023
Number							Number

	Average number of persons employed by the company					17		16


3	Tangible fixed assets
				Office equipment and information technology		Plant and machinery and office fittings		Total
£					£		£
	Cost
	At 1 January 2024			108,174		12,572		120,746
	Additions			7,444		-		7,444
	At 31 March 2025			115,618		12,572		128,190

	Depreciation
	At 1 January 2024			92,731		6,034		98,765
	Charge for the period			5,301		1,634		6,935
	At 31 March 2025			98,032		7,668		105,700

	Net book value
	At 31 March 2025			17,586		4,904		22,490
	At 31 December 2023			15,443		6,538		21,981


4	Debtors					2025		2023
£							£

	Trade debtors					106,190		91,057


5	Creditors: amounts falling due within one year					2025		2023
£							£

	Bank loans and overdrafts					10,000		10,000
	Taxation and social security costs					82,087		77,410
	Directors' current account					72,989		42,240
	Accruals					2,550		3,741
	Other creditors					250		925
						167,876		134,316


6	Creditors: amounts falling due after one year					2025		2023
£							£

	Bank loans					1,370		14,167


7	Share based payments

	Enterprise Management Incentive (EMI) Share Option Plan
	The directors, at their discretion, may select any number of individuals who are eligible employees to be offered share options under the EMI share option plan. The options may be exercised in whole (or in part) at the earliest of any of the following events: a share sale, a trade sale or a listing. The reversed expense for share-based payments in respect of employee services received during the period to 31 March 2025 is £675 (31 December 2023 - expense of £245). The portion of that reversed expense arising from equity-settled share-based payment transactions is £675 (31 December 2023 - expense of £245). The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year.

		2025		2025		2023		2023
No.			WAEP		No.		WAEP
	Outstanding at the start of the accounting period	1,814		£ 0.68		2,002		£ 0.68
	Granted during the year	2,636		£ 0.68		-		-
	Forfeited during the year	(2,609)		£ 0.68		(188)		£ 0.68
	Exercised	-		-		-		-
	Expired during the year	-		-		-		-

	Outstanding as at 31 March	1,841		£ 0.68		1,814		£ 0.68

	Exercisable at 31 March	-		-		-		-

	The weighted average fair value of options during the period was £0.68 (31 December 2023 – £0.68)


8	Controlling party

	The shares are under the control of the directors.


9	Other information

	Marketing Pro Limited is a private company limited by shares and incorporated in England. Its registered office is:
	124 City Road
	London
	EC1V 2NX