Marsh Brothers Engineering Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01798102

Marsh Brothers Engineering Services Limited

Filleted Unaudited Financial Statements

30 April 2025

Marsh Brothers Engineering Services Limited

Financial Statements

Year ended 30 April 2025

Contents	Page

Officers and professional advisers	1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

Marsh Brothers Engineering Services Limited

Officers and Professional Advisers

The board of directors Mrs AM Marsh

- Director

CR Marsh

- Director

Company secretary	Mrs A M Marsh

Registered office	The Garden House
	Middleton-by-Youlgreave
	Bakewell
	Derbyshire
	England
	DE45 1LS

Accountants	Allen, West and Foster
	Chartered Accountants
	Travel House
	Buxton Road
	Bakewell
	Derbyshire
	DE45 1BZ

Bankers	National Westminster
	1 Water Street
	Bakewell
	Derbyshire
	England
	DE45 1YY

Marsh Brothers Engineering Services Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Marsh Brothers Engineering Services Limited

Year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marsh Brothers Engineering Services Limited for the year ended 30 April 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Marsh Brothers Engineering Services Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Marsh Brothers Engineering Services Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marsh Brothers Engineering Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Marsh Brothers Engineering Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Marsh Brothers Engineering Services Limited. You consider that Marsh Brothers Engineering Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Marsh Brothers Engineering Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Allen, West and Foster Chartered Accountants

Travel House Buxton Road Bakewell Derbyshire DE45 1BZ

6 October 2025

Marsh Brothers Engineering Services Limited

Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	47,358	28,451

Current assets

Stocks		1,500	1,500
Debtors	6	139,602	174,649
Cash at bank and in hand		275,227	261,008
		---------	---------
		416,329	437,157

Creditors: amounts falling due within one year	7	11,974	15,388
		---------	---------
Net current assets		404,355	421,769
		---------	---------
Total assets less current liabilities		451,713	450,220
		---------	---------
Net assets		451,713	450,220
		---------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	451,513	450,020
	---------	---------
Shareholders funds	451,713	450,220
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 6 October 2025 , and are signed on behalf of the board by:

CR Marsh
Director

Company registration number: 01798102

Marsh Brothers Engineering Services Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Garden House, Middleton-by-Youlgreave, Bakewell, Derbyshire, DE45 1LS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	Plant & Machinery 20% on cost
Motor vehicles	-	Motor Vehicles 25% on cost
Office Equipment	-	Office Equipment 33.33% on cost

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 May 2024	34,688	49,504	9,159	93,351
Additions	–	60,100	549	60,649
Disposals	–	( 49,504)	–	( 49,504)
	-------	-------	------	---------
At 30 April 2025	34,688	60,100	9,708	104,496
	-------	-------	------	---------
Depreciation
At 1 May 2024	31,812	24,752	8,336	64,900
Charge for the year	959	15,025	1,006	16,990
Disposals	–	( 24,752)	–	( 24,752)
	-------	-------	------	---------
At 30 April 2025	32,771	15,025	9,342	57,138
	-------	-------	------	---------
Carrying amount
At 30 April 2025	1,917	45,075	366	47,358
	-------	-------	------	---------
At 30 April 2024	2,876	24,752	823	28,451
	-------	-------	------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	107,199	150,818
Amounts owed by group undertakings and undertakings in which the company has a participating interest	4,648	4,648
Other debtors	27,755	19,183
	---------	---------
	139,602	174,649
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,213	10,699
Accruals and deferred income	3,040	2,840
Social security and other taxes	2,265	1,849
Pensions control	456	–
	-------	-------
	11,974	15,388
	-------	-------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
DR Marsh	2,500	( 2,500)	–
CR Marsh	–	–	–
	------	------	----
	2,500	( 2,500)	–
	------	------	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
DR Marsh	–	–	–
CR Marsh	5,000	( 2,500)	2,500
	------	------	------
	5,000	( 2,500)	2,500
	------	------	------