REGISTERED NUMBER: 12111198 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Martin International Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Martin

SECRETARY:

REGISTERED OFFICE:

12 St Vincents Close

Coalville

Leics

LE67 3DR

REGISTERED NUMBER:

12111198 (England and Wales)

ACCOUNTANTS:

Elverstone Large Ltd

Chartered Certified Accountants

Temple Chambers

16a Belvoir Road

Coalville

Leics

LE67 3QE

FIXED ASSETS

Tangible assets

4

69,003

41,408

CURRENT ASSETS

Stocks

34,861

1,881

Debtors

5

79,518

133,909

Cash at bank

37,934

31,935

152,313

167,725

CREDITORS

Amounts falling due within one year

6

40,842

83,426

NET CURRENT ASSETS

111,471

84,299

TOTAL ASSETS LESS CURRENT LIABILITIES

180,474

125,707

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

180,473

125,706

180,474

125,707

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2025 and were signed by:

P J Martin - Director

1.	STATUTORY INFORMATION

Martin International Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

plant & machinery 15% reducing balance.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

53,686

Additions

37,005

At 31 July 2025

90,691

DEPRECIATION

At 1 August 2024

12,278

Charge for year

9,410

At 31 July 2025

21,688

NET BOOK VALUE

At 31 July 2025

69,003

At 31 July 2024

41,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

79,518

133,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

245

2,445

Taxation and social security

31,445

30,586

Other creditors

9,152

50,395

40,842

83,426