REGISTERED NUMBER: 09884015 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MAROSA LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Pestana Da Silva

I Martinez-Geijo Barreras

Alejandra Lasa Saracibar

REGISTERED OFFICE:

America House

Rumford Court

Rumford Place

Liverpool

L3 9DD

REGISTERED NUMBER:

09884015 (England and Wales)

ACCOUNTANTS:

Malthouse & Company Chartered Accountants

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Intangible assets

4

1,641

2,489

Tangible assets

5

3,563

-

5,204

2,489

CURRENT ASSETS

Debtors

6

1,126,492

935,244

Cash at bank

1,109,226

1,126,566

2,235,718

2,061,810

CREDITORS

Amounts falling due within one year

7

1,770,182

783,305

NET CURRENT ASSETS

465,536

1,278,505

TOTAL ASSETS LESS CURRENT LIABILITIES

470,740

1,280,994

CREDITORS

Amounts falling due after more than one year

8

-

25,776

NET ASSETS

470,740

1,255,218

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

469,740

1,254,218

SHAREHOLDERS' FUNDS

470,740

1,255,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

P Pestana Da Silva - Director

1.	STATUTORY INFORMATION

Marosa 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.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

The financial statements contain information about Marosa Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

TURNOVER

Turnover represents net invoiced sales of services, excluding value added tax.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised over its estimated useful life of 3 years.

TANGIBLE FIXED ASSETS

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

Plant and machinery etc

-

25% on cost

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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange for the period to translate income and expense items. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

2,588

AMORTISATION

At 1 January 2024

99

Charge for year

848

At 31 December 2024

947

NET BOOK VALUE

At 31 December 2024

1,641

At 31 December 2023

2,489

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

3,871

At 31 December 2024

3,871

DEPRECIATION

Charge for year

308

At 31 December 2024

308

NET BOOK VALUE

At 31 December 2024

3,563

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,112,659

830,263

Other debtors

13,833

104,981

1,126,492

935,244

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

602,358

339,912

Taxation and social security

190,705

204,496

Other creditors

977,119

238,897

1,770,182

783,305

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

-

25,776

9.	RELATED PARTY DISCLOSURES

The controlling party is P Pestana Da Silva.

The ultimate controlling party is P Pestana Da Silva.