Company registration number 13148254 (England and Wales)
Marhonella Limited
Unaudited Financial Statements
For the period ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
Marhonella Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Marhonella Limited
Balance Sheet
As at 31 March 2025
- 1 -
31 March 2025
31 December 2023
Notes
£
£
£
£
Current assets
Stocks
-
583,605
Debtors
3
8,931
336,760
Cash at bank and in hand
330,901
548,838
339,832
1,469,203
Creditors: amounts falling due within one year
4
(211,808)
(1,134,730)
Net current assets
128,024
334,473
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
127,924
334,373
Total equity
128,024
334,473

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 September 2025 and are signed on its behalf by:
P Collins
I Richardson
Director
Director
Company registration number 13148254 (England and Wales)
Marhonella Limited
Notes to the Financial Statements
For the Period ended 31 March 2025
- 2 -
1
Accounting policies
Company information

Marhonella Limited is a private company limited by shares incorporated in England and Wales. The registered office is Owls' Barn, Toot Baldon, Oxfordshire, OX44 9NG.

1.1
Reporting period

The directors have elected to extend the year end in order to include all trading relating to large contracts which have stopped. The comparative figures relate to one year so are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Stocks

Stocks are stated at the lower of cost which comprises direct materials and, where applicable, overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Marhonella Limited
Notes to the Financial Statements (Continued)
For the Period ended 31 March 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
2
2
Marhonella Limited
Notes to the Financial Statements (Continued)
For the Period ended 31 March 2025
- 4 -
3
Debtors
2025
2023
Amounts falling due within one year:
£
£
Trade debtors
6,742
336,674
Other debtors
2,189
86
8,931
336,760
4
Creditors: amounts falling due within one year
2025
2023
£
£
Trade creditors
7
271,344
Corporation tax
208,246
99,525
Other taxation and social security
-
0
158,851
Other creditors
3,555
605,010
211,808
1,134,730
5
Related party transactions
Transactions with related parties

During the period the company entered into the following transactions with related parties:

Name of related party
Nature of relationship
Entities with control, joint control or significant influence over the company
Connected Company
Description of
Income
Payments
transaction
2025
2023
2025
2023
£
£
£
£
Entities with control, joint control or significant influence over the company
Management charge
-
0
-
0
56,000
65,000
Balances with related parties
Amounts owed by
Amounts owed to
related parties
related parties
2025
2023
2025
2023
£
£
£
£
Entities with control, joint control or significant influence over the company
-
0
-
0
-
0
7,603
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