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Company registration number:
01917610
Marker Block Ltd
Unaudited Filleted Abridged Financial Statements for the year ended
30 April 2025
Marker Block Ltd
Abridged Statement of Financial Position
30 April 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 4,215,289 |  | 3,685,437 |
Current assets |  |  |  |  |
Debtors |  | - |  | 6,676 |
Investments |  | 237,005 |  | 530,025 |
Cash at bank and in hand |  | 5,124 |  | 76,516 |
|  | 242,129 |  | 613,217 |
Creditors: amounts falling due within one year |  | (674,274 | ) | (496,933 | )
Net current (liabilities)/assets |  | (432,145 | ) | 116,284 |
Total assets less current liabilities |  | 3,783,144 |  | 3,801,721 |
Creditors: amounts falling due after more than one year |  | (16,667 | ) | (26,667 | )
Provisions for liabilities |  | (508,679 | ) | (508,679 | )
Net assets |  | 3,257,798 |  | 3,266,375 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Revaluation reserve |  | 2,709,988 |  | 2,709,988 |
Profit and loss account |  | 547,710 |  | 556,287 |
Shareholders funds |  | 3,257,798 |  | 3,266,375 |

For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended
30 April 2025
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged 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.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
13 October 2025
, and are signed on behalf of the board by:

S Conran
Director

Company registration number:
01917610
Marker Block Ltd
Notes to the Abridged Financial Statements
Year ended
30 April 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
30 Westboune Park Road
,
London
,
W2 5PH
, United Kingdom.

## 2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

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 assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 3 years
Fixtures, fittings and equipment | 3 years
Motor vehicles | 5 years

## Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
1
).

## 5 Fixed assets

| Tangible assets
--- | ---
| £
Cost |  |
At 1 May 2024 | 3,719,382 |
Additions | 546,025 |
Disposals | (32,210 | )
At 30 April 2025 | 4,233,197 |
Depreciation |  |
At 1 May 2024 | 33,945 |
Charge | 9,194 |
Disposals | (25,231 | )
At 30 April 2025 | 17,908 |
Carrying amount |  |
At 30 April 2025 | 4,215,289 |
At 30 April 2024 | 3,685,437 |

## Fixed assets held at valuation

In respect of fixed assets held at valuation, the comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| 2024
--- | ---
| Tangible assets
| £
Aggregate historical cost | 522,743 |
Carrying amount | 522,743 |

## Investment property

Included in tangible assets are the following amounts related to investment properties held at valuation:

| 2025
--- | ---
| £
Carrying amount at 1 May 2024 | 3,361,886 |
Additions | 817,207 |
Carrying amount at 30 April 2025 | 4,179,093 |