FEATURE MARBLE LIMITED


Directors	C D Syms
	M E Hodges
	B S Turnbull


Registered Address	Unit 6
	Westex House
	Winterstoke Road
	BS23 3YS


Registered Number	04642170 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		30,655
			-		30,655
Current assets
Stocks	4	89,167		110,120
Debtors	5	134,502		107,534
Cash at bank and on hand		120,398		110,971
		344,067		328,625
Creditors amounts falling due within one year	6	(104,575)		(108,966)
Net current assets (liabilities)			239,492		219,659
Total assets less current liabilities			239,492		250,314
Creditors amounts falling due after one year	7		(37,800)		(54,077)
Net assets			201,692		196,237
Capital and reserves
Called up share capital			2		2
Profit and loss account			201,690		196,235
Shareholders' funds			201,692		196,237

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 19 September 2025, and are signed on its behalf by:

C D Syms
Director
Registered Company No. 04642170

FEATURE MARBLE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	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.

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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets at 25% straight line.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		19

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 April 24	359,744	31,295	391,039
At 31 March 25	359,744	31,295	391,039
Depreciation and impairment
At 01 April 24	332,837	27,547	360,384
Charge for year	26,907	3,748	30,655
At 31 March 25	359,744	31,295	391,039
Net book value
At 31 March 25	-	-	-
At 31 March 24	26,907	3,748	30,655

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	89,167	110,120
Total	89,167	110,120

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	127,884	100,605
Prepayments and accrued income	6,618	6,929
Total	134,502	107,534


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	29,711	32,220
Amounts owed to related parties	338	17,128
Taxation and social security	50,769	36,793
Finance lease and HP contracts	10,352	10,568
Other creditors	10,141	9,063
Accrued liabilities and deferred income	3,264	3,194
Total	104,575	108,966


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	26,586	32,941
Other creditors	11,214	21,136
Total	37,800	54,077


	The loan is repayable after five years and is guaranteed by the government as a result of the pandemic.

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	21,567		31,703