Mar - Farm Ltd - Filleted accounts

Registered number

08683584

Mar - Farm Ltd

Filleted Accounts

30 September 2025

Mar - Farm Ltd
Registered number:		08683584
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		8,209			-
Tangible assets	4		-			2,715
			8,209			2,715

Current assets
Stocks		-			1,000
Debtors	5	-			(11)
Cash at bank and in hand		4,008			382
		4,008			1,371

Creditors: amounts falling due within one year	6	(49,888)			(45,586)

Net current liabilities			(45,880)			(44,215)

Total assets less current liabilities			(37,671)			(41,500)

Creditors: amounts falling due after more than one year	7		(15,463)			(17,292)



Net liabilities			(53,134)			(58,792)

Capital and reserves
Called up share capital			10			10
Profit and loss account			(53,144)			(58,802)

Shareholders' funds			(53,134)			(58,792)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mariusz Mazurek
Director
Approved by the board on 24 October 2025

Mar - Farm Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		1


3	Intangible fixed assets					£
	Goodwill:

	Cost
	Additions					8,209
	At 30 September 2025					8,209

	Amortisation
	At 30 September 2025					-

	Net book value
	At 30 September 2025					8,209

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	2,568		18,237		20,805
	Additions	(1,250)		-		(1,250)
	Disposals	-		(3,600)		(3,600)
	At 30 September 2025	1,318		14,637		15,955

	Depreciation
	At 1 October 2024	1,953		16,137		18,090
	On disposals	(635)		(1,500)		(2,135)
	At 30 September 2025	1,318		14,637		15,955

	Net book value
	At 30 September 2025	-		-		-
	At 30 September 2024	615		2,100		2,715


5	Debtors			2025		2024
£					£

	Other debtors			-		(11)


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			-		348
	Taxation and social security costs			(85)		1,198
	Other creditors			49,973		44,040
				49,888		45,586


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			15,463		17,292


8	Other information

	Mar - Farm Ltd is a private company limited by shares and incorporated in England. Its registered office is: