IRIS Accounts Production v25.4.0.155 02618903 director 1.1.24 31.12.24 31.12.24 false true false false true false Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02618903 2023-12-31 02618903 2024-12-31 02618903 2024-01-01 2024-12-31 02618903 2022-12-31 02618903 2023-01-01 2023-12-31 02618903 2023-12-31 02618903 ns15:EnglandWales 2024-01-01 2024-12-31 02618903 ns14:PoundSterling 2024-01-01 2024-12-31 02618903 ns10:Director1 2024-01-01 2024-12-31 02618903 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02618903 ns10:SmallEntities 2024-01-01 2024-12-31 02618903 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02618903 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 02618903 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02618903 ns10:FullAccounts 2024-01-01 2024-12-31 02618903 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 02618903 ns10:OrdinaryShareClass2 2024-01-01 2024-12-31 02618903 ns10:OrdinaryShareClass3 2024-01-01 2024-12-31 02618903 ns10:RegisteredOffice 2024-01-01 2024-12-31 02618903 ns5:CurrentFinancialInstruments 2024-12-31 02618903 ns5:CurrentFinancialInstruments 2023-12-31 02618903 ns5:Non-currentFinancialInstruments 2024-12-31 02618903 ns5:Non-currentFinancialInstruments 2023-12-31 02618903 ns5:ShareCapital 2024-12-31 02618903 ns5:ShareCapital 2023-12-31 02618903 ns5:CapitalRedemptionReserve 2024-12-31 02618903 ns5:CapitalRedemptionReserve 2023-12-31 02618903 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02618903 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 02618903 ns5:FurnitureFittings 2024-01-01 2024-12-31 02618903 ns5:ComputerEquipment 2024-01-01 2024-12-31 02618903 ns5:FurnitureFittings 2023-12-31 02618903 ns5:MotorVehicles 2023-12-31 02618903 ns5:ComputerEquipment 2023-12-31 02618903 ns5:MotorVehicles 2024-01-01 2024-12-31 02618903 ns5:FurnitureFittings 2024-12-31 02618903 ns5:MotorVehicles 2024-12-31 02618903 ns5:ComputerEquipment 2024-12-31 02618903 ns5:FurnitureFittings 2023-12-31 02618903 ns5:MotorVehicles 2023-12-31 02618903 ns5:ComputerEquipment 2023-12-31 02618903 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 02618903 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 02618903 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 02618903 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2023-12-31 02618903 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-12-31 02618903 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2023-12-31 02618903 ns10:OrdinaryShareClass1 2024-12-31 02618903 ns10:OrdinaryShareClass2 2024-12-31 02618903 1 ns10:Director1 2023-12-31 02618903 1 ns10:Director1 2022-12-31 02618903 1 ns10:Director1 2024-01-01 2024-12-31 02618903 1 ns10:Director1 2023-01-01 2023-12-31 02618903 1 ns10:Director1 2024-12-31 02618903 1 ns10:Director1 2023-12-31

REGISTERED NUMBER: 02618903 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MARSHALL CATERING SERVICES LIMITED

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MARSHALL CATERING SERVICES LIMITED |

COMPANY INFORMATION

For The Year Ended 31 December 2024

| DIRECTOR: | S Dargan

| REGISTERED OFFICE: | Unit 8, Marrtree Business Park

| St James Business Park

| Knaresborough

| HG5 8FA

| REGISTERED NUMBER: | 02618903 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| 3 Park Square East

| Leeds

| LS1 2NE

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

BALANCE SHEET

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 38,009 |  | 17,371 |  |

CURRENT ASSETS

Stocks | 15,820 |  | 14,520 |  |

Debtors | 5 | 166,947 |  | 133,930 |  |

Cash at bank and in hand | 162,927 |  | 332,767 |  |

345,694 |  | 481,217 |  |

CREDITORS

Amounts falling due within one year | 6 | 276,037 |  | 286,250 |  |

NET CURRENT ASSETS | 69,657 |  | 194,967 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 107,666 |  | 212,338 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (42,270 | ) | (76,482 | ) |

PROVISIONS FOR LIABILITIES | (5,014 | ) | (3,303 | ) |

NET ASSETS | 60,382 |  | 132,553 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 26 |  | 52 |  |

Capital redemption reserve | 76 |  | 50 |  |

Retained earnings | 60,280 |  | 132,451 |  |

SHAREHOLDERS' FUNDS | 60,382 |  | 132,553 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

BALANCE SHEET - continued

31 December 2024

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 director and authorised for issue on 4 November 2025 and were signed by:

S Dargan - Director

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Marshall Catering Services 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.

| These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| Turnover

| Turnover represents amounts receivable for goods and services net of value added tax and trade discounts, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on reducing balance

| Computer equipment | - | 10% on reducing balance

| 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.

| Pension costs and other post-retirement benefits

| The company operates defined contribution pension schemes. Contributions payable for the year are charged in the profit and loss account.

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Going concern

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

| Cash at bank and in hand

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2023 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024 | 38,705 |  | - |  | 13,893 |  | 52,598 |  |

| Additions | - |  | 28,100 |  | - |  | 28,100 |  |

| Disposals | - |  | - |  | (174 | ) | (174 | ) |

| At 31 December 2024 | 38,705 |  | 28,100 |  | 13,719 |  | 80,524 |  |

| DEPRECIATION

| At 1 January 2024 | 24,437 |  | - |  | 10,790 |  | 35,227 |  |

| Charge for year | 1,427 |  | 5,620 |  | 299 |  | 7,346 |  |

| Eliminated on disposal | - |  | - |  | (58 | ) | (58 | ) |

| At 31 December 2024 | 25,864 |  | 5,620 |  | 11,031 |  | 42,515 |  |

| NET BOOK VALUE

| At 31 December 2024 | 12,841 |  | 22,480 |  | 2,688 |  | 38,009 |  |

| At 31 December 2023 | 14,268 |  | - |  | 3,103 |  | 17,371 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 129,855 |  | 123,911 |  |

| Sundry debtors and prepayments | 8,434 |  | 10,019 |  |

| Directors' current accounts | 28,658 |  | - |  |

166,947 |  | 133,930 |  |

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| HP loans | 5,129 |  | - |  |

| Trade creditors | 78,365 |  | 104,899 |  |

| Loan creditor | 73,589 |  | 52,070 |  |

| Corporation tax | 46,154 |  | 49,122 |  |

| Social security and other taxes | 59,935 |  | 52,974 |  |

| Sundry creditors and accruals | 12,865 |  | 26,737 |  |

| Directors' current accounts | - |  | 448 |  |

276,037 |  | 286,250 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Loan creditor | 33,890 |  | 76,482 |  |

| HP loans | 8,380 |  | - |  |

42,270 |  | 76,482 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Hire purchase | 13,509 |  | - |  |

| The hire purchase loans are secured against the assets to which they relate.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 25 | Ordinary B | £1 | 25 |  | 50 |  |

| (2023 - 50 )

| 1 | Ordinary C | £1 | 1 |  | 1 |  |

| NIL | Ordinary D | £1 | - |  | 1 |  |

26 |  | 52 |  |

| During the financial year the company purchased shares under an arrangement approved by the board of H M Revenue & Customs. The arrangement saw the cancellation of 25 B Ordinary shares and 1 Ordinary D share, with the nominal value being transferred to the Capital Redemption Reserve. The balance of the consideration was charges against the distributable reserves.

MARSHALL CATERING SERVICES LIMITED (REGISTERED NUMBER: 02618903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2024

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 | 2023 |

£ | £ |

| S Dargan

| Balance outstanding at start of year | (1,161 | ) | 289 |  |

| Amounts advanced | 157,819 |  | 91,050 |  |

| Amounts repaid | (128,000 | ) | (92,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 28,658 |  | (1,161 | ) |

| The amount shown above was fully repaid within nine months of the financial year end.