REGISTERED NUMBER: 14692005 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 31 March 2025

for

Marcel Leisure Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Mead

A Mead

REGISTERED OFFICE:

128 Worton Road

Isleworth

TW7 6EP

REGISTERED NUMBER:

14692005 (England and Wales)

ACCOUNTANTS:

Glents Services Limited

Brightfield Business Hub

Bakewell Road

Peterborough

Cambridgeshire

PE2 6XU

FIXED ASSETS

Tangible assets

4

16,148

19,898

CURRENT ASSETS

Stocks

14,626

14,649

Debtors

5

14,684

16,421

Cash at bank and in hand

47,633

14,599

76,943

45,669

CREDITORS

Amounts falling due within one year

6

82,608

51,598

NET CURRENT LIABILITIES

(5,665

)

(5,929

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,483

13,969

PROVISIONS FOR LIABILITIES

7

1,972

-

NET ASSETS

8,511

13,969

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,411

13,869

8,511

13,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

A Mead - Director

1.	STATUTORY INFORMATION

Marcel Leisure Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 have been prepared for Marcel Leisure Limited as a single entity.

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

-

15% on cost

Fixtures and fittings

-

15% on 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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 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 period was 13 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 March 2024

and 31 March 2025

11,895

11,175

23,070

DEPRECIATION

At 1 March 2024

1,635

1,537

3,172

Charge for period

1,933

1,817

3,750

At 31 March 2025

3,568

3,354

6,922

NET BOOK VALUE

At 31 March 2025

8,327

7,821

16,148

At 29 February 2024

10,260

9,638

19,898

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

707

-

Other debtors

11,169

15,031

Prepayments and accrued income

2,808

1,390

14,684

16,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,534

19,539

Social security and other taxes

3,418

1,366

VAT

22,814

9,951

Other creditors

17,074

1,998

Directors' current accounts

12,020

16,649

Accrued expenses

1,748

2,095

82,608

51,598

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,972

-

Deferred

tax

£

Accelerated Capital Allowances

3,068

Deferred Tax on Losses

(1,096

)

Balance at 31 March 2025

1,972

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is deemed to be the directors by virtue of their combined 100% shareholding and day to day control.