Marshall Partners Limited iXBRL

Company Registration Number: 09759913

Marshall Partners Limited

Unaudited Financial Statements

for the financial year ended 31 March 2025

Marshall Partners Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr Marsh Patel


Company Registration Number	09759913


Registered Office and Business Address	12 Cheadle Road
	Cheadle
	Cheshire
	SK8 1HR


Accountants	Langers
	Chartered Certified Accountants
	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY

Marshall Partners Limited

Company Registration Number: 09759913

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

37,633

41,792

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Current Assets

Debtors

5,053

8,452

Cash and cash equivalents

193,492

199,185

─────────

198,545

207,637

─────────

Creditors: amounts falling due within one year

(19,452)

(19,510)

─────────

Net Current Assets

179,093

188,127

─────────

Total Assets less Current Liabilities

216,726

229,919

Provisions for liabilities

(7,150)

(7,940)

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Net Assets

209,576

221,979

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

209,476

221,879

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Equity attributable to owners of the company

209,576

221,979

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 5 December 2025



________________________________
Mr Marsh Patel
Director

Marshall Partners Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

General Information

Marshall Partners Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 09759913. The registered office of the company is 12 Cheadle Road, Cheadle, Cheshire, SK8 1HR which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Straight line

Motor vehicles

10% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Director

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4.	Property, plant and equipment
		Fixtures,	Motor	Total
		fittings and	vehicles
		equipment
		£	£	£
	Cost
	At 1 April 2024	1,882	45,678	47,560
		─────────	─────────	─────────

	At 31 March 2025	1,882	45,678	47,560
		─────────	─────────	─────────
	Depreciation
	At 1 April 2024	1,700	4,068	5,768
	Charge for the financial year	91	4,068	4,159
		─────────	─────────	─────────
	At 31 March 2025	1,791	8,136	9,927
		─────────	─────────	─────────
	Net book value
	At 31 March 2025	91	37,542	37,633
		═════════	═════════	═════════
	At 31 March 2024	182	41,610	41,792
		═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	4,472	8,190
	Prepayments and accrued income	581	262
		─────────	─────────
		5,053	8,452
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Taxation	8,246	4,981
	Director's current account	9,788	13,155
	Accruals	1,418	1,374
		─────────	─────────
		19,452	19,510
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

7,940

7,940

Charged to profit and loss

(790)

(790)

7,873

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At financial year end

7,150

7,940

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Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2025.

Related party transactions

At 31 March 2025 the company owed £9,788 to the director (2024: £13,155). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.

10.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.