Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31No description of principal activity2024-04-01false1374falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10290670 2024-04-01 2025-03-31 10290670 2023-04-01 2024-03-31 10290670 2025-03-31 10290670 2024-03-31 10290670 c:Director1 2024-04-01 2025-03-31 10290670 c:RegisteredOffice 2024-04-01 2025-03-31 10290670 d:FurnitureFittings 2024-04-01 2025-03-31 10290670 d:FurnitureFittings 2025-03-31 10290670 d:FurnitureFittings 2024-03-31 10290670 d:ComputerEquipment 2024-04-01 2025-03-31 10290670 d:ComputerEquipment 2025-03-31 10290670 d:ComputerEquipment 2024-03-31 10290670 d:CurrentFinancialInstruments 2025-03-31 10290670 d:CurrentFinancialInstruments 2024-03-31 10290670 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10290670 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10290670 d:ShareCapital 2025-03-31 10290670 d:ShareCapital 2024-03-31 10290670 d:RetainedEarningsAccumulatedLosses 2025-03-31 10290670 d:RetainedEarningsAccumulatedLosses 2024-03-31 10290670 c:FRS102 2024-04-01 2025-03-31 10290670 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10290670 c:FullAccounts 2024-04-01 2025-03-31 10290670 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10290670 d:Subsidiary1 2024-04-01 2025-03-31 10290670 d:Subsidiary1 1 2024-04-01 2025-03-31 10290670 d:Subsidiary2 2024-04-01 2025-03-31 10290670 d:Subsidiary2 1 2024-04-01 2025-03-31 10290670 d:WithinOneYear 2025-03-31 10290670 d:WithinOneYear 2024-03-31 10290670 d:BetweenOneFiveYears 2025-03-31 10290670 d:BetweenOneFiveYears 2024-03-31 10290670 2 2024-04-01 2025-03-31 10290670 6 2024-04-01 2025-03-31 10290670 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 10290670







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED







































 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 


 
COMPANY INFORMATION


Director
Mr G D Williams 




Registered number
10290670



Registered office
Merchant Court
Milburn Road

Bournemouth

BH4 9HJ




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
REGISTERED NUMBER:10290670



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,021
-

Investments
 5 
2
2

  
2,023
2

Current assets
  

Debtors: amounts falling due within one year
 6 
176,619
296,231

Cash at bank and in hand
  
10,824
2,251

  
187,443
298,482

Creditors: amounts falling due within one year
 7 
(224,652)
(234,044)

Net current (liabilities)/assets
  
 
 
(37,209)
 
 
64,438

Total assets less current liabilities
  
(35,186)
64,440

  

Net (liabilities)/assets
  
(35,186)
64,440

Page 1

 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
REGISTERED NUMBER:10290670


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
£
£

Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(35,188)
64,438

  
(35,186)
64,440


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr G D Williams
Director

Date: 23 December 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Marlborough Sterling Investment Group Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. This is also the trading address of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company's income is generated from management fees from related companies. Having taken that into consideration along with the expected performance over the foreseeable future, the Group relies on support from a company under common control, NWM Contracting Limited.
For this reason, the Director continues to adopt the going concern basis of accounting in preparing these annual financial statements.

 
2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Straight line
Computer equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2024 - 12).

Page 4

 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
5,204
-
5,204


Additions
-
2,021
2,021



At 31 March 2025

5,204
2,021
7,225



Depreciation


At 1 April 2024
5,204
-
5,204



At 31 March 2025

5,204
-
5,204



Net book value



At 31 March 2025
-
2,021
2,021



At 31 March 2024
-
-
-


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
2



At 31 March 2025
2




Page 5

 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

NWM Solutions Ltd
Merchant Court, Milburn Road, Bournemouth, BH4 9HJ
Ordinary & Ordinary A
100
NWM Commercial Ltd
7 Merchant Road, Milburn Road, Bournemouth, BH4 9HJ
Ordinary
100


6.


Debtors

2025
2024
£
£


Trade debtors
2,372
122,806

Amounts owed by group undertakings
60,000
60,000

Other debtors
73,713
72,744

Prepayments and accrued income
40,534
40,681

176,619
296,231



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
7,242
7,728

Amounts owed to group undertakings
-
18,152

Corporation tax
-
10,470

Other taxation and social security
43,855
24,553

Other creditors
163,555
163,141

Accruals and deferred income
10,000
10,000

224,652
234,044


Page 6

 


MARLBOROUGH STERLING INVESTMENT GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
19,500
19,500

Later than 1 year and not later than 5 years
34,125
53,625

53,625
73,125


9.


Related party transactions

The shares in NWM Contracting Limited were transferred to Mr G D Williams via a dividend in specie of £1.
Marlborough Sterling Investment Group Limited made payments to the trustees of Mr G D Williams private pension scheme amounting to £19,500 during the period (2024 - £19,500).
Marlborough Sterling Investment Group Limited made purchases from Autoskills totalling £6,000 (2024 - £11,251). The balance due to Marlborough Sterling Investment Group Limited from Autoskills at the period end was £Nil (2024 - £17,286).
Marlborough Sterling Investment Group Limited recharged costs of £773,660 (2024 - £687,360) to NWM Contracting Limited during the period, previously a subsidiary and now an entity under the control of Mr G D Williams, a director. An amount of £155,373 (2024 - £155,373) is payable from Marlborough Sterling Investment Group Limited to NWM Contracting Limited at the period end. 
The Company has taken advantage of the exemption provided by Section 33 of Financial Reporting Standard 102 from the requirement to disclose transactions between wholly owned members of the same group.


10.


Controlling party

The ultimate controlling party is Mr G D Williams, the director.

Page 7