Company registration number 13661522 (England and Wales)
THE MARQUEE GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
THE MARQUEE GROUP LIMITED
COMPANY INFORMATION
Directors
Mr L Bacon
Mr K Tegally
Mr L Marie
Mr T Edwards
(Appointed 5 March 2025)
Company number
13661522
Registered office
Sópers House
Sopers Road
Cuffley
Potters Bar
EN6 4RY
Auditor
UHY Hacker Young
Bradbury House
Mission Court
Newport
Gwent
United Kingdom
NP20 2DW
THE MARQUEE GROUP LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Profit and loss account
8
Group statement of comprehensive income
9
Group balance sheet
10
Company balance sheet
11
Group statement of changes in equity
12
Company statement of changes in equity
13
Group statement of cash flows
14
Notes to the financial statements
15 - 31
THE MARQUEE GROUP LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The directors present the strategic report for the year ended 31 August 2025.

Fair review of the business

The director is delighted to report a strong year for the group. The director expects revenues to continue to grow and results to improve.

As shown in the profit and loss account, the group's revenue for the year was £325,942,862 (2024: £217,962,287) a 49.5% increase over the previous year. The gross profit was £6,073,273 (2024: £4,669,756) for the year to 3 1 August 202 5 a 30% increase over the previous year.

At 3 1 August 202 5 the group had net current assets of £613,276 (202 4: £287,987) and net assets of £839,460 (202 4: £496,389) as shown on the balance sheet.

We aim to present a balanced and comprehensive review of the development and performance of our business during the year and its position at year end. The business has performed very well during the year, showing a strong growth due to several factors. The g roup has seen significant increase in demand in certain areas we specialise in, particularly supply chain due diligence and compliance within our industry. The group has carried out extensive internal reviews on all expenditure and processes, and has been successful in reducing direct and indirect costs. In addition to the increase in demand and reduction of certain costs, our growth has been impacted by c lient referrals in response to the g roup’s outstanding customer service it provides.

Principal risks and uncertainties

The group operates in a highly competitive market which is a continuing risk to the group and could result in losing sales to its key competitors. The company manages this risk by focusing on quality of service.

The group's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The group does not use derivative financial instruments for speculative purposes.

General economic conditions

The group operates mostly in a specialised market for which demand can be influenced by the general economy. The group seeks to maintain competitive advantage by offering additional appropriate services to its customers and subcontractors whilst maintaining a high level of customer service.

Cash flow risk

The group has no interest bearing assets and few interest bearing liabilities which minimises the uncertainty of cash flows.

Credit Risk

The group's principal financial assets are cash, and trade and other debtors.

The group's credit risk is primarily attributed to its trade debtors. The amounts presented in the balance sheet are net of allowances for doubtful debts.

Operating Risk

The group’s reputation and continued success depends on its ability to provide its services to their customers efficiently and cost effectively. Appropriate staff training is undertaken in key areas such as customer service from their professional and dedicated staff.

Personnel risk

The group is a privately owned business and places great emphasis on recruiting and training high quality competent staff. The board considers succession planning on a regular basis.

Liquidity risk

The group manages the liquidity risk by monitoring working capital and ensuring there are sufficient funds to meet payments.

THE MARQUEE GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

Changes to employment laws

The group has kept abreast of changes in employment law. The group works closely with its suppliers and customers to ensure full compliance with all current and prospective laws.

Development and performance

The directors expect the growth to continue in 202 6 as a result of continual to investment in training of its staff, improvement and digitalisation of systems, and prioritising the group’s knowledge of all changes in laws which affect its operations.

Key performance indicators

The Board regards the key measures of operating effectiveness to be sales growth and margins.

Turnover & gross margins are expected to improve in 202 6.

On behalf of the board

Mr L Bacon
Director
6 March 2026
THE MARQUEE GROUP LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 August 2025.

Principal activities

The principal activity of the group is to provide an array of commercial services to companies within industry sectors ranging from, construction, recruitment and supply chain management.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £1,257,906. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr L Bacon
Mr K Tegally
Mr L Marie
Mr T Edwards
(Appointed 5 March 2025)
Auditor

The auditor, UHY Hacker Young, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to groups and companies entitled to the exemptions of the small companies regime.

On behalf of the board
Mr L Bacon
Director
6 March 2026
THE MARQUEE GROUP LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

United Kingdom company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the group and parent company financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and parent company, and of the profit or loss of the group for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable U nited K ingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and parent company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent company, and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE MARQUEE GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE MARQUEE GROUP LIMITED
- 5 -
Opinion

We have audited the financial statements of The Marquee Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 August 2025 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 August 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

THE MARQUEE GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE MARQUEE GROUP LIMITED
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the group's and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the group through discussions with directors and other management, and from our commercial knowledge and experience of the relevant sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the group, including the Companies Act 2006;

- we assessed the extent of compliance with laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the group's financial statements to material misstatements, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

THE MARQUEE GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE MARQUEE GROUP LIMITED
- 7 -

To address risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial statements, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the group and parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the group and parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the group and parent company and the group and parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr John Griffiths (Senior Statutory Auditor)
For and on behalf of UHY Hacker Young
6 March 2026
Chartered Accountants
Statutory Auditor
Newport
Gwent
United Kingdom
THE MARQUEE GROUP LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
325,942,862
217,962,287
Cost of sales
(319,869,589)
(213,292,531)
Gross profit
6,073,273
4,669,756
Administrative expenses
(3,831,675)
(3,190,564)
Other operating income
520
-
0
Operating profit
4
2,242,118
1,479,192
Interest receivable and similar income
7
(1,244)
392
Interest payable and similar expenses
8
(90,113)
(125,592)
Profit before taxation
2,150,761
1,353,992
Tax on profit
9
(568,880)
(364,499)
Profit for the financial year
1,581,881
989,493
Profit for the financial year is all attributable to the owners of the parent company.
THE MARQUEE GROUP LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
2025
2024
£
£
Profit for the year
1,581,881
989,493
Other comprehensive income
-
-
Total comprehensive income for the year
1,581,881
989,493
Total comprehensive income for the year is all attributable to the owners of the parent company.
THE MARQUEE GROUP LIMITED
GROUP BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
11
151,012
173,861
Total intangible assets
151,012
173,861
Tangible assets
12
75,172
34,541
226,184
208,402
Current assets
Debtors
16
15,550,726
5,968,777
Cash at bank and in hand
3,509,986
650,489
19,060,712
6,619,266
Creditors: amounts falling due within one year
17
(18,471,866)
(6,328,127)
Net current assets
588,846
291,139
Total assets less current liabilities
815,030
499,541
Creditors: amounts falling due after more than one year
18
-
0
(7,847)
Provisions for liabilities
Deferred tax liability
20
(2,128)
385
(2,128)
385
Net assets
812,902
492,079
Capital and reserves
Called up share capital
22
570
570
Share premium account
23
499,400
499,400
Capital redemption reserve
24
30
30
Profit and loss reserves
312,902
(7,921)
Total equity
812,902
492,079

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved by the board of directors and authorised for issue on 6 March 2026 and are signed on its behalf by:
06 March 2026
Mr L Bacon
Director
Company registration number 13661522 (England and Wales)
THE MARQUEE GROUP LIMITED
COMPANY BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
13
720,935
720,935
Current assets
Debtors
16
572
17,126
Cash at bank and in hand
35,108
13,426
35,680
30,552
Creditors: amounts falling due within one year
17
(214,474)
(222,692)
Net current liabilities
(178,794)
(192,140)
Net assets
542,141
528,795
Capital and reserves
Called up share capital
22
570
570
Share premium account
23
499,400
499,400
Capital redemption reserve
24
30
30
Profit and loss reserves
42,141
28,795
Total equity
542,141
528,795

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £1,271,252 (2024 - £950,271 profit).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 6 March 2026 and are signed on its behalf by:
06 March 2026
Mr L Bacon
Director
Company registration number 13661522 (England and Wales)
THE MARQUEE GROUP LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 12 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 September 2023
600
499,400
-
0
(75,847)
424,153
Year ended 31 August 2024:
Profit and total comprehensive income for the year
-
-
-
986,341
989,493
Dividends
10
-
-
-
(851,567)
(851,567)
Redemption of shares
22
-
-
30
-
30
Reduction of shares
22
-
-
-
(70,000)
(70,000)
Other movements
(30)
-
-
-
(30)
Balance at 31 August 2024
570
499,400
30
(11,073)
492,079
Year ended 31 August 2025:
Profit and total comprehensive income for the year
-
-
-
1,581,881
1,581,881
Dividends
10
-
-
-
(1,257,906)
(1,257,906)
Balance at 31 August 2025
570
499,400
30
312,902
812,902
THE MARQUEE GROUP LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 13 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 September 2023
600
499,400
-
0
91
500,091
Year ended 31 August 2024:
Profit and total comprehensive income for the year
-
-
-
950,271
950,271
Dividends
10
-
-
-
(851,567)
(851,567)
Redemption of shares
22
-
-
30
-
30
Reduction of shares
22
-
-
-
(70,000)
(70,000)
Other movements
(30)
-
-
-
(30)
Balance at 31 August 2024
570
499,400
30
28,795
528,795
Year ended 31 August 2025:
Profit and total comprehensive income for the year
-
-
-
1,271,252
1,271,252
Dividends
10
-
-
-
(1,257,906)
(1,257,906)
Balance at 31 August 2025
570
499,400
30
42,141
542,141
THE MARQUEE GROUP LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
28
2,438,264
(1,110,661)
Interest paid
(91,357)
(128,352)
Income taxes paid
(402,631)
(322,800)
Net cash inflow/(outflow) from operating activities
1,944,276
(1,561,813)
Investing activities
Purchase of business
-
(205,153)
Purchase of tangible fixed assets
(8,898)
(8,122)
Repayment / (Payment) of loans provided
-
(16,554)
Net cash used in investing activities
(8,898)
(229,829)
Financing activities
Redemption of shares
-
0
(70,000)
Repayment of bank loans
2,194,444
(218,373)
Payment of finance leases obligations
(12,419)
(3,345)
Dividends paid to equity shareholders
(1,257,906)
(851,567)
Net cash generated from/(used in) financing activities
924,119
(1,143,285)
Net increase/(decrease) in cash and cash equivalents
2,859,497
(2,934,927)
Cash and cash equivalents at beginning of year
650,489
3,585,416
Cash and cash equivalents at end of year
3,509,986
650,489
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 15 -
1
Accounting policies
Company information

The Marquee Group Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Sópers House, Sopers Road, Cuffley, Potters Bar, EN6 4RY.

The group consists of The Marquee Group Limited and all of its subsidiaries.

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

Reporting period

The company's accounting reference (ARD) date is 31 August, however, the company has a weekly reporting cycle, therefore, it is practical for the financial statements to be reported in line with this business cycle; therefore the company has taken advantage of the option afforded by the Companies Act 2006 to make up its accounts to a date up to 7 days either side of its ARD. The current period is made up to 31/08/202 5 (53 weeks); the comparative period was made up to 2 5/08/202 4 (5 2 weeks).

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 16 -
1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company The Marquee Group Limited together with all entities controlled by the parent company (its subsidiaries).

All financial statements are made up to 31 August 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.4
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the group and parent company ha ve adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5
Revenue

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.

1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 17 -
1.7
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% straight line
Fixtures and fittings
25% on costs
Computers
25% on costs
Motor vehicles
25% straight line

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 recognised in the profit and loss account.

1.8
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

1.10
Financial instruments

The group 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.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest m ethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 18 -
Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 19 -
Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.11
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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
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.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 20 -
1.14
Leases
As lessee

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 d asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Revenue recognition

Revenue is recognised when invoices are processed at the end of the "work week"; the directors believe that this is when substantially all of the risks and rewards are transferred and when income can be measured reliably.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Goodwill

The company acquired 100% share capital in Marquee Contracting Limited during the 2022 year end via a share for share exchange. The company's shareholders and the shareholders of Marquee Contracting Limited jointly agreed that the fair value of the share consideration was £5 00,000. The value was determined based on valuation techniques and the estimation of future cashflows to be generated over a number of years. The estimation of fair value requires a combination of assumptions including future revenue and profitability.

On 28 September 2023, the company acquired 100% of the share capital in Spiers Decorating Contracting Limited. The fair value of the consideration paid for the acquisition amounted to £220,935. The estimation of fair value requires a combination of assumptions including future revenue and profitability.

The fair value and carrying value of th is includes significant judgement and estimation uncertainty and variations in assumptions could have a significant impact on the company value and hence the company's net assets.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Rendering of services
325,942,862
217,962,287
2025
2024
£
£
Other revenue
Interest income
(1,244)
392
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Exchange gains
-
(11)
Fees payable to the group's auditor for the audit of the group's financial statements
26,075
24,850
Depreciation of tangible fixed assets
7,720
11,911
Amortisation of intangible assets
22,849
22,416
Operating lease charges
183,334
96,134
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
5
Employees

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

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Admin
26
26
-
-
Subcontractors
88
80
-
-
Total
114
106
0
0

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
4,356,232
2,975,709
-
0
-
0
Social security costs
463,063
268,823
-
-
Pension costs
12,246
10,738
-
0
-
0
4,831,541
3,255,270
-
0
-
0
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
668,757
221,496
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
286,785
187,270
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
(1,244)
392
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 23 -
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
-
2,853
Interest on invoice finance arrangements
90,113
122,739
Total finance costs
90,113
125,592
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
566,321
365,955
Deferred tax
Origination and reversal of timing differences
2,559
(1,456)
Total tax charge
568,880
364,499

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
2,150,761
1,353,992
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
537,690
338,498
Tax effect of expenses that are not deductible in determining taxable profit
31,190
26,052
Unutilised tax losses carried forward
-
0
939
Group relief
-
0
(990)
Taxation charge
568,880
364,499
10
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Interim paid
1,257,906
851,567
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 24 -
11
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
225,794
Amortisation and impairment
At 1 September 2024
51,933
Amortisation charged for the year
22,849
At 31 August 2025
74,782
Carrying amount
At 31 August 2025
151,012
At 31 August 2024
173,861
The company had no intangible fixed assets at 31 August 2025 or 31 August 2024.
12
Tangible fixed assets
Group
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
2,251
3,923
18,780
27,835
52,789
Additions
-
0
-
0
8,898
39,453
48,351
At 31 August 2025
2,251
3,923
27,678
67,288
101,140
Depreciation and impairment
At 1 September 2024
200
2,805
10,042
5,201
18,248
Depreciation charged in the year
-
0
310
7,410
-
0
7,720
At 31 August 2025
200
3,115
17,452
5,201
25,968
Carrying amount
At 31 August 2025
2,051
808
10,226
62,087
75,172
At 31 August 2024
2,051
1,118
8,738
22,634
34,541
The company had no tangible fixed assets at 31 August 2025 or 31 August 2024.
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 25 -
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
720,935
720,935
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 September 2024 and 31 August 2025
720,935
Carrying amount
At 31 August 2025
720,935
At 31 August 2024
720,935
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 26 -
14
Subsidiaries

Details of the company's subsidiaries at 31 August 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Marquee Contracting Limited
1.
Ordinary
100.00
Marquee Operations Limited
1.
Ordinary
100.00
Arkon Pay Limited (formerly Marquee Services Limited)
1.
Ordinary
100.00
Spiers Decorating Contractors Limited
1.
Ordinary
100.00

Registered office addresses (all UK unless otherwise indicated):

1.
Sópers House, Sopers Road, Cuffley, Potters Bar, EN6 4RY
15
Financial instruments
Group
Company
2025
2024
2025
2024
£
£
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
14,564,925
5,648,042
n/a
n/a
Carrying amount of financial liabilities
Measured at amortised cost
12,391,848
2,731,646
n/a
n/a
16
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
7,026,085
5,454,057
-
0
-
0
Gross amounts owed by contract customers
701,058
84,000
-
0
-
0
Other debtors
495,200
198,782
572
17,126
Prepayments and accrued income
7,328,383
231,938
-
0
-
0
15,550,726
5,968,777
572
17,126

As noted in accounting policies, t he company has a weekly reporting cycle, therefore, it is practical for the financial statements to be reported in line with this business cycle. The consequences of this is that normally the financial reporting period is 52 weeks, however every 5 to 6 years the company's financial reporting period will be 53 weeks. The current period is made up to 31/08/202 5 (53 weeks); the comparative period was made up to 2 5/08/202 4 (5 2 weeks).

The additional week has resulted in an increase in accrued income and costs in order to recognise activity in the correct period; this explains the significant increase in accrued prepayments and accrued income from £0.2 m to £7.3m and accrued costs from £0.2m to £7.5m.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 27 -
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
19
4,521,272
2,318,981
-
0
-
0
Trade creditors
225,432
127,881
3,432
-
0
Amounts owed to group undertakings
-
0
-
0
210,935
205,528
Corporation tax payable
405,648
241,912
107
-
0
Other taxation and social security
5,674,370
3,362,416
-
-
Other creditors
114,129
64,606
-
0
-
0
Accruals and deferred income
7,531,015
212,331
-
0
17,164
18,471,866
6,328,127
214,474
222,692

Bank loans relate to the RBS invoice financing facility which is secured against the related trade debtor balances. The total capacity for the RBS invoice financing facility is £7.5m (utilisation of 60.3% at the year end).

As noted in accounting policies, t he company has a weekly reporting cycle, therefore, it is practical for the financial statements to be reported in line with this business cycle. The consequences of this is that normally the financial reporting period is 52 weeks, however every 5 to 6 years the company's financial reporting period will be 53 weeks. The current period is made up to 31/08/202 5 (53 weeks); the comparative period was made up to 2 5/08/202 4 (5 2 weeks).

The additional week has resulted in an increase in accrued income and costs in order to recognise activity in the correct period; this explains the significant increase in accrued prepayments and accrued income from £0.2 m to £7.3m and accrued costs from £0.2m to £7.5m.

18
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
19
-
0
7,847
-
0
-
0
19
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
4,521,272
2,326,828
-
0
-
0
Payable within one year
4,521,272
2,318,981
-
0
-
0
Payable after one year
-
0
7,847
-
0
-
0

Bank loans relate to the RBS invoice financing facility which is secured against the related trade debtor balances. The total capacity for the RBS invoice financing facility is £7.5m (utilisation of 60.3% at the year end).

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 28 -
20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Assets
2025
2024
Group
£
£
Accelerated capital allowances
2,128
(385)
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Asset at 1 September 2024
(385)
-
Charge to profit or loss
2,513
-
Liability at 31 August 2025
2,128
-
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
12,246
10,738

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

At the year end the group had outstanding pension contributions of £1,710 (202 4: £5,743), this amount being included within creditors due within one year.

THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 29 -
22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
118
118
118
118
Ordinary B shares of £1 each
118
118
118
118
Ordinary C shares of £1 each
152
152
152
152
Ordinary D shares of £1 each
152
152
152
152
Ordinary F shares of £1 each
30
30
-
-
Ordinary G shares of £1 each
30
30
30
30
600
600
570
570

During the year 30 ordinary F shares of £1 each were bought back for £70,000.

23
Share premium account
Group
Company
2025
2024
2025
2024
£
£
£
£
At the beginning and end of the year
499,400
499,400
499,400
499,400

The fair value of the shares issued to acquire shares in Marquee Contracting Limited was determined to be £5 00,000, therefore the company has recorded the fair value of its investment at £5 00,000 and has recognised a share premium of £499,400.

24
Capital redemption reserve
Group
Company
2025
2024
2025
2024
£
£
£
£
At the beginning of the year
30
-
0
30
-
0
Transfers
-
30
-
30
At the end of the year
30
30
30
30
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 30 -
25
Operating lease commitments
As lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within 1 year
177,531
46,721
-
-
Years 2-5
537,042
27,131
-
-
714,573
73,852
-
-
26
Directors' transactions

Dividends totalling £136,642 (2024 - £287,283) were paid in the year in respect of shares held by the company's directors.

27
Controlling party

There is deemed to be no controlling party.

28
Cash generated from/(absorbed by) group operations
2025
2024
£
£
Profit after taxation
1,581,881
989,493
Adjustments for:
Taxation charged
568,880
364,499
Finance costs
90,113
125,592
Investment income
1,244
(392)
Amortisation and impairment of intangible assets
22,849
22,416
Depreciation and impairment of tangible fixed assets
7,720
11,911
Movements in working capital:
Decrease in stocks
-
243,127
(Increase)/decrease in debtors
(9,585,101)
12,960
Increase/(decrease) in creditors
9,750,678
(2,874,497)
Cash generated from/(absorbed by) operations
2,438,264
(1,104,891)
THE MARQUEE GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 31 -
29
Analysis of changes in net debt - group
1 September 2024
Cash flows
New finance leases
31 August 2025
£
£
£
£
Cash at bank and in hand
650,489
2,859,497
-
3,509,986
Borrowings excluding overdrafts
(2,326,828)
(2,194,444)
-
(4,521,272)
Obligations under finance leases
-
39,453
(39,453)
-
(1,676,339)
704,506
(39,453)
(1,011,286)
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