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Marcus Limited

Registered Number
01649844
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Marcus Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | M. Joslin
| M.C.A. Smith

Company Secretary | M.C.A. Smith

Registered Address | 62 Bagley Lane
| Farsley
| Pudsey
| LS28 5LY

Registered Number | 01649844 (England and Wales)

Marcus Limited
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1 |  |  |  | 1
|  |  |  | 1 |  |  |  | 1
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 10,895 |  |  |  | 24,876 |  |
Debtors |  | 108,458 |  |  |  | 87,411 |  |
Cash at bank and on hand |  | 345,029 |  |  |  | 314,480 |  |
|  | 464,382 |  |  |  | 426,767 |  |
Creditors amounts falling due within one year | 5 | (155,613) |  |  |  | (180,325) |  |
Net current assets (liabilities) |  |  |  | 308,769 |  |  |  | 246,442
Total assets less current liabilities |  |  |  | 308,770 |  |  |  | 246,443
Creditors amounts falling due after one year | 6 |  |  | (5,002) |  |  |  | (15,387)
Net assets |  |  |  | 303,768 |  |  |  | 231,056
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 700,000 |  |  |  | 700,000
Other reserves |  |  |  | (500,000) |  |  |  | (500,000)
Profit and loss account |  |  |  | 103,768 |  |  |  | 31,056
Shareholders' funds |  |  |  | 303,768 |  |  |  | 231,056

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2025, and are signed on its behalf by:
M. Joslin Director Registered Company No. 01649844

Marcus Limited
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Revenue from sale of goods
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that the future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| The tax expense for the period comprises corporation tax. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

| Deferred tax
--- | ---
| 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, less any subsequent accumulated depreciation. Depreciation is calculated so as to write off the cost of an asset over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 10
| Vehicles | 4
| Office Equipment | 4

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price. Cost is determined using the first-in, first out (FIFO) method.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 8 |  | 8

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 8,821 |  | 57,264 |  | 97,746 |  | 163,831
| At 31 December 24 | 8,821 |  | 57,264 |  | 97,746 |  | 163,831
| Depreciation and impairment
| At 01 January 24 | 8,820 |  | 57,264 |  | 97,746 |  | 163,830
| At 31 December 24 | 8,820 |  | 57,264 |  | 97,746 |  | 163,830
| Net book value
| At 31 December 24 | 1 |  | - |  | - |  | 1
| At 31 December 23 | 1 |  | - |  | - |  | 1

4. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 10,895 |  | 24,876
| Total | 10,895 |  | 24,876

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 35,875 |  | 22,057
| Bank borrowings and overdrafts | 10,000 |  | 10,000
| Amounts owed to related parties | 23,664 |  | 13,384
| Taxation and social security | 59,543 |  | 69,693
| Other creditors | 22,817 |  | 62,191
| Accrued liabilities and deferred income | 3,714 |  | 3,000
| Total | 155,613 |  | 180,325

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,002 |  | 15,387
| Total | 5,002 |  | 15,387

7. | Related party transactions
--- | ---
| As at the balance sheet date the amount due to the pension scheme of one of the directors was £21,213 (2023 - £27,371). As at the balance sheet date the amount due to one of the directors was £23,664 (2023 - £13,384).