In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C&G Marshall Ltd for the year ended 31 January 2025, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the board of directors of C&G Marshall Ltd, as a body, in accordance with the terms of our engagement letter dated 15 September 2024. Our work has been undertaken solely to prepare for your approval the financial statements of C&G Marshall Ltd and state those matters that we have agreed to state to the board of directors of C&G Marshall Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C&G Marshall Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that C&G Marshall Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that C&G Marshall Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C&G Marshall Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The average number of persons (including directors) employed by the company during the year was 12.

At the time of approving the financial statements, the directors have a reasonable expectation that the comapny has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

C&G Marshall Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Junction Inn, Halwill Junction, Beaworthy, Devon, United Kingdom, EX21 5XR.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.