Company registration number 01162732 (England and Wales)
MARBILL DEVELOPMENTS (SABDEN) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
MARBILL DEVELOPMENTS (SABDEN) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MARBILL DEVELOPMENTS (SABDEN) LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
186,875
222,653
Current assets
Stocks
45,723
47,403
Debtors
4
1,035,529
628,001
Cash at bank and in hand
270,803
537,359
1,352,055
1,212,763
Creditors: amounts falling due within one year
5
(967,249)
(844,797)
Net current assets
384,806
367,966
Total assets less current liabilities
571,681
590,619
Creditors: amounts falling due after more than one year
6
(3,126)
(22,943)
Provisions for liabilities
(46,719)
(54,500)
Net assets
521,836
513,176
Capital and reserves
Called up share capital
48
48
Other reserves
32
32
Profit and loss reserves
521,756
513,096
Total equity
521,836
513,176

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

MARBILL DEVELOPMENTS (SABDEN) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 30 July 2025 and are signed on its behalf by:
Janet Armstrong
Director
Company Registration No. 01162732
MARBILL DEVELOPMENTS (SABDEN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Marbill Developments (Sabden) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit OB1, Time Technology Park, Blackburn Road, Simonstone, Lancashire, United Kingdom, BB12 7NQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

MARBILL DEVELOPMENTS (SABDEN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
18
19
MARBILL DEVELOPMENTS (SABDEN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2024
6,421
980,363
105,601
1,092,385
Additions
-
0
1,929
-
0
1,929
At 31 May 2025
6,421
982,292
105,601
1,094,314
Depreciation and impairment
At 1 June 2024
6,421
798,597
64,714
869,732
Depreciation charged in the year
-
0
27,486
10,221
37,707
At 31 May 2025
6,421
826,083
74,935
907,439
Carrying amount
At 31 May 2025
-
0
156,209
30,666
186,875
At 31 May 2024
-
0
181,766
40,887
222,653
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
365,768
270,627
Other debtors
669,761
357,374
1,035,529
628,001
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loan
10,000
10,000
Trade creditors
102,716
94,101
Amounts owed to group undertakings
662,730
583,289
Taxation and social security
61,097
70,005
Hire purchase (secured)
9,817
11,780
Other creditors
120,889
75,622
967,249
844,797
MARBILL DEVELOPMENTS (SABDEN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loan
3,126
13,126
Hire purchase (secured)
-
0
9,817
3,126
22,943
7
Operating lease commitments
Lessee

At the balance sheet, the amount of rentals payable for the period until the end of the lease was £39,355 (2024 - £112,230).

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