Company registration number 09028912 (England and Wales)
MARQUEE CONTRACTING LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
MARQUEE CONTRACTING LIMITED
COMPANY INFORMATION
Directors
Mr L Bacon
Mr K Tegally
Mr L Marie
Mr T Edwards
(Appointed 5 March 2025)
Company number
09028912
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
MARQUEE CONTRACTING 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
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Notes to the financial statements
12 - 22
MARQUEE CONTRACTING LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

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

Review of the business

As shown in the profit and loss account, the company's revenue increased by 4 8.32% compared with 202 4, to £299,822,510 from £201,941,271.

The gross profit was £4,923,570 for the year to 30 August 202 5 compared to £3,918,648 for the year to 3 1 August 202 4.

As at 3 1 August 202 5 the company had net current assets of £349,940 (202 4: £117,605) and net assets of £360,166 (202 4: £126,653) 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 company has seen significant increase in demand in certain areas we specialise in, particularly supply chain due diligence and compliance within our industry. The company 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 c er tain costs, our growth has been impacted by c lient referrals in response to the company’s outstanding customer service it provides.

Principal risks and uncertainties

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

General economic conditions

The company operates mostly in a specialised market for which demand can be influenced by the general economy. The company 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 company has no interest bearing assets and few interest bearing liabilities which minimises the uncertainty of cash flows.

Credit Risk

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

The company'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 company’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 company is a privately owned business and places great emphasis on recruiting and training high quality competent staff. The directors consider succession planning on a regular basis.

Liquidity risk

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

Changes to employment laws

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

MARQUEE CONTRACTING LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
Development and performance

The directors expect the growth to continue in 2025 as a result of continued investment in training of its staff, improvement and digitalisation of systems, and prioritising the company’s knowledge of all changes in laws which affect its operations.

Key performance indicators

The directors regard the key measures of operating effectiveness to be sales growth and margins.

Turnover increased by 4 8.32% in the year and is expected to increase again in 202 6. Gross profit increased by 25.6% in the year and is expected to increase again in 2026; operating profit has increased by 34% during the year and is expected to increased again in 2026.

On behalf of the board

Mr L Bacon
Director
6 March 2026
MARQUEE CONTRACTING 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 company continued to be that of a commercial contracting company in the construction industry.

Results and dividends

The results for the year are set out on page 8, a fair review of development is presented in the Strategic Report (pages 1-2).

Ordinary dividends were paid amounting to £910,460. The directors do not recommend payment of a final 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 company’s auditor 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 company’s auditor is aware of that information.

On behalf of the board
Mr L Bacon
Director
6 March 2026
MARQUEE CONTRACTING 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.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the 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 company and of the profit or loss of the company 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; and

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

MARQUEE CONTRACTING LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF MARQUEE CONTRACTING LIMITED
- 5 -
Opinion

We have audited the financial statements of Marquee Contracting Limited (the 'company') for the year ended 31 August 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity 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 company's affairs as at 31 August 2025 and of its 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 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 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:

- the 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.

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

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report and 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, or returns adequate for our audit have not been received from branches not visited by us; or

- the 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; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

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 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 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 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 company 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 company, 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 company'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.

MARQUEE CONTRACTING LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF MARQUEE CONTRACTING 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 company's member 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 company's member those matters we are required to state to the member 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 company and the company's member, 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
MARQUEE CONTRACTING LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
299,822,510
201,941,271
Cost of sales
(294,898,940)
(198,022,623)
Gross profit
4,923,570
3,918,648
Administrative expenses
(3,278,589)
(2,691,565)
Operating profit
4
1,644,981
1,227,083
Interest payable and similar expenses
7
(90,113)
(125,592)
Profit before taxation
1,554,868
1,101,491
Tax on profit
8
(411,284)
(300,492)
Profit for the financial year
1,143,584
800,999

The profit and loss account has been prepared on the basis that all operations are continuing operations.

MARQUEE CONTRACTING LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
2025
2024
£
£
Profit for the year
1,143,584
800,999
Other comprehensive income
-
-
Total comprehensive income for the year
1,143,584
800,999
MARQUEE CONTRACTING LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
10,226
9,048
Current assets
Debtors
11
13,592,347
5,385,153
Cash at bank and in hand
3,292,519
479,197
16,884,866
5,864,350
Creditors: amounts falling due within one year
12
(16,534,926)
(5,746,745)
Net current assets
349,940
117,605
Total assets less current liabilities
360,166
126,653
Provisions for liabilities
Deferred tax liability
14
2,128
1,739
(2,128)
(1,739)
Net assets
358,038
124,914
Capital and reserves
Called up share capital
16
600
600
Profit and loss reserves
357,438
124,314
Total equity
358,038
124,914

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:
Mr L Bacon
Director
Company registration number 09028912 (England and Wales)
MARQUEE CONTRACTING LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 September 2023
600
180,901
181,501
Year ended 31 August 2024:
Profit and total comprehensive income for the year
-
800,999
800,999
Dividends
9
-
(857,586)
(857,586)
Balance at 31 August 2024
600
124,314
124,914
Year ended 31 August 2025:
Profit and total comprehensive income for the year
-
1,143,584
1,143,584
Dividends
9
-
(910,460)
(910,460)
Balance at 31 August 2025
600
357,438
358,038
MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 12 -
1
Accounting policies
Company information

Marquee Contracting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sópers House, Sopers Road, Cuffley, Potters Bar, EN6 4RY.

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.

This 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. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

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

The financial statements of the company are consolidated in the financial statements of The Marquee Group Limited. These consolidated financial statements are available from its registered office, S ó pers House, Sopers Road, Cuffley, Potters Bar, EN6 4RY.

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).

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has 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.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for 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 discounts.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 13 -
1.4
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:

Fixtures and fittings
25% on cost
Computers
25% on cost

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.

1.5
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.

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

Financial assets and liabilities are offset, with 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 method 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.

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.

MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 14 -
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 company 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 company 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. A m ounts 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.

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 s ubsequently 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 company’s contractual obligations expire or are discharged or cancelled.

1.6
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.

MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -
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.

1.7
Retirement benefits

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

1.8
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 s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’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.

3
Turnover

An analysis of the company's turnover is as follows:

2025
2024
£
£
Turnover analysed by class of business
Rendering of services
299,822,510
201,941,271
MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 16 -
4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
18,650
17,750
Depreciation of tangible fixed assets
7,720
6,280
Operating lease charges
112,553
60,681
5
Employees

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

2025
2024
Number
Number
Admin
21
21
Subcontractors
86
78
Total
107
99

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
3,665,251
2,412,435
Social security costs
399,644
244,944
Pension costs
12,246
10,738
4,077,141
2,668,117
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
668,756
221,496
Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
287,948
188,370
MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 17 -
7
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
-
2,853
Interest on invoice finance arrangements
90,113
122,739
90,113
125,592
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
410,895
301,948
Deferred tax
Origination and reversal of timing differences
389
(1,456)
Total tax charge
411,284
300,492

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
1,554,868
1,101,491
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
388,717
275,373
Tax effect of expenses that are not deductible in determining taxable profit
22,567
26,109
Group relief
-
0
(990)
Taxation charge for the year
411,284
300,492
9
Dividends
2025
2024
£
£
Interim paid
910,460
857,586
MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 18 -
10
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 September 2024
4,371
58,373
62,744
Additions
-
0
8,898
8,898
At 31 August 2025
4,371
67,271
71,642
Depreciation and impairment
At 1 September 2024
4,061
49,635
53,696
Depreciation charged in the year
310
7,410
7,720
At 31 August 2025
4,371
57,045
61,416
Carrying amount
At 31 August 2025
-
0
10,226
10,226
At 31 August 2024
310
8,738
9,048
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,641,715
4,494,126
Amounts owed by group undertakings
1,130,210
642,873
Other debtors
21,830
18,630
Prepayments and accrued income
6,798,592
229,524
13,592,347
5,385,153

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 £6.8 m and accrued costs from £0.2m to £7.0 m.

MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 19 -
12
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
13
3,599,518
1,977,975
Trade creditors
135,207
71,362
Corporation tax
251,375
177,838
Other taxation and social security
5,539,874
3,331,319
Other creditors
24,791
6,155
Accruals and deferred income
6,984,161
182,096
16,534,926
5,746,745

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 £6.5m (utilisation of 55.4% 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 £6.8 m and accrued costs from £0.2m to £7.0 m.

13
Loans and overdrafts
2025
2024
£
£
Bank loans
3,599,518
1,977,975
Payable within one year
3,599,518
1,977,975

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 £6.5m (utilisation of 55.4% at the year end).

14
Deferred taxation

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

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
2,128
1,739
MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
14
Deferred taxation
(Continued)
- 20 -
2025
Movements in the year:
£
Liability at 1 September 2024
1,739
Charge to profit or loss
389
Liability at 31 August 2025
2,128
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
12,246
10,738

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
16
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
118
118
118
118
B Ordinary shares of £1 each
118
118
118
118
C Ordinary shares of £1 each
152
152
152
152
D Ordinary shares of £1 each
152
152
152
152
F Ordinary shares of £1 each
30
30
30
30
G Ordinary shares of £1 each
30
30
30
30
600
600
600
600
17
Operating lease commitments
As lessee

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

2025
2024
£
£
Within 1 year
133,131
22,146
Years 2-5
359,442
18,807
492,573
40,953
18
Related party transactions

The company has taken advantage of the exemption, under the terms of FRS102 section 33.1A, not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end, the company was owed £373,951 (202 4: £149,906) by Marquee Operations Limited, a fellow subsidiary. The amount is included within debtors.

Also at the year end, the company was owed £211,067 (202 4: £2 11,067) by The Marquee Group Limited, its parent company. The amount is included within debtors.

Also at the year end, the company was owed £14,420 (202 4: £14,420) by Arkon Pay Limited (formerly Marquee Services Limited), a fellow subsidiary. The amount is included within creditors due within one year.

Also at the year end, the company was owed £530,772 (202 4: £267,480) by Spiers Decorating Contractors Limited, a fellow subsidiary. The amount is included within creditors due within one year.

MARQUEE CONTRACTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
19
Parent company and ultimate controlling party

The ultimate parent company of Marquee Contracting Limited is The Marquee Group Limited, incorporated in England and Wales. The Marquee Group Limited is the parent undertaking of the smallest and largest group which includes the company for which group financial statements are prepared. Copies of the group financial statements of The Marquee Group Limited are available from the registered office; S ó pers House, Sopers Road, Cuffley, Potters Bar, EN6 4RY.

There is no ultimate controlling party.

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