REGISTERED NUMBER: 12726052 (England and Wales)

THE MARTELLO GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Jones

M J Parry

SECRETARY:

Mrs Z Leah

REGISTERED OFFICE:

Unit 4 Chestnut Court

Jill Lane

Sambourne

Worcestershire

B96 6EW

REGISTERED NUMBER:

12726052 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

13,303

7,882

Investments

5

100

100

13,403

7,982

CURRENT ASSETS

Stocks

9,479

8,844

Debtors

6

924,875

363,352

Cash at bank

135,860

188,992

1,070,214

561,188

CREDITORS

Amounts falling due within one year

7

601,271

210,059

NET CURRENT ASSETS

468,943

351,129

TOTAL ASSETS LESS CURRENT LIABILITIES

482,346

359,111

CREDITORS

Amounts falling due after more than one year

8

-

(5,769

)

PROVISIONS FOR LIABILITIES

(3,326

)

(1,971

)

NET ASSETS

479,020

351,371

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

478,920

351,271

SHAREHOLDERS' FUNDS

479,020

351,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 30 October 2025 and were signed on its behalf by:

C Jones - Director

1.	STATUTORY INFORMATION

The Martello Group Limited 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 and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

16,204

Additions

8,406

Disposals

(280

)

At 30 June 2025

24,330

DEPRECIATION

At 1 July 2024

8,322

Charge for year

2,867

Eliminated on disposal

(162

)

At 30 June 2025

11,027

NET BOOK VALUE

At 30 June 2025

13,303

At 30 June 2024

7,882

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

100

NET BOOK VALUE

At 30 June 2025

100

At 30 June 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

689,240

182,868

Amounts owed by group undertakings

208,614

163,168

Other debtors

27,021

17,316

924,875

363,352

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts (see note 9)

5,769

13,845

Trade creditors

434,327

117,112

Taxation and social security

111,768

57,275

Other creditors

49,407

21,827

601,271

210,059

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts (see note 9)

-

5,769

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

30.6.25

30.6.24

£

£

Net obligations repayable:

Within one year

5,769

13,845

Between one and five years

-

5,769

5,769

19,614

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £43,462 (2023 - £25,576).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

M J Parry

Balance outstanding at start of year

5,232

5,232

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,232

5,232

C Jones

Balance outstanding at start of year

89

748

Amounts repaid

(89

)

(659

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

89