Marross Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04124514

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,622		23,578

			6,622		23,578
CURRENT ASSETS
Stocks	5	5,150		3,990
Debtors	6	45,808		44,803
Cash at bank and in hand		5,958		2,160

		56,916		50,953
Creditors: Amounts Falling Due Within One Year	7	(61,897 )		(69,349 )

NET CURRENT ASSETS (LIABILITIES)			(4,981 )		(18,396 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,641		5,182

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,258 )		(4,790 )

NET ASSETS			383		392

CAPITAL AND RESERVES
Called up share capital			102		102
Profit and Loss Account			281		290

SHAREHOLDERS' FUNDS			383		392

Page 1

Page 2

Marross Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ross Sporle

Director

9 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Marross Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04124514 . The registered office is Unit 1 College Farm, Duloe, St Neots, Cambridgeshire, PE19 5HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

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 stocks.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	4	5

	5	6

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Marross Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	55,485	10,475	6,928	72,888
Additions	7,300	-	-	7,300
Disposals	(31,600 )	-	-	(31,600 )

As at 31 January 2025	31,185	10,475	6,928	48,588

Depreciation
As at 1 February 2024	33,044	9,782	6,484	49,310
Provided during the period	1,442	173	111	1,726
Disposals	(9,070 )	-	-	(9,070 )

As at 31 January 2025	25,416	9,955	6,595	41,966

Net Book Value
As at 31 January 2025	5,769	520	333	6,622

As at 1 February 2024	22,441	693	444	23,578

5. Stocks

	2025	2024
	£	£
Stock	5,150	3,990

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	39,461	44,403
Other debtors	6,347	400

	45,808	44,803

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,362	32,929
Bank loans and overdrafts	9,730	6,316
Other creditors	6,517	5,663
Taxation and social security	34,288	24,441

	61,897	69,349

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Page 5

Marross Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2025
	£	£	£	£	£
Mr Ross Sporle	-	55,000	48,653	-	6,347

The above loan is unsecured, interest free and repayable on demand.