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Registered Number: 08958060
England and Wales
MARLOWE CAPITAL LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

MARLOWE CAPITAL LTD Income Statement For the year ended 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 2,604 |  | 291
Gross profit |  | 2,604 |  | 291
Administrative expenses |  | (50,251) |  | (49,865)
Other operating income |  | 1,302 |  | -
Operating loss |  | (46,345) |  | (49,574)
Profit/(Loss) on ordinary activities before taxation |  | (46,345) |  | (49,574)
Tax on profit on ordinary activities |  | - |  | -
Profit/(Loss) for the financial year |  | (46,345) |  | (49,574)
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MARLOWE CAPITAL LTD Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,567 |  | 1,339
|  | 1,567 |  | 1,339
Current assets |  |  |
Debtors | 4 | 47,254 |  | 16,131
Cash at bank and in hand |  | 21,051 |  | 47,178
|  | 68,305 |  | 63,309
Creditors: amount falling due within one year | 5 | (4,500) |  | (4,500)
Net current assets |  | 63,805 |  | 58,809
Total assets less current liabilities |  | 65,372 |  | 60,148
Net assets |  | 65,372 |  | 60,148
Capital and reserves |  |  |
Called up share capital |  | 371,265 |  | 371,055
Share premium account | 6 | 198,108 |  | 198,108
Profit and loss account |  | (504,001) |  | (509,015)
Shareholders' funds |  | 65,372 |  | 60,148
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 15 October 2025 and were signed on its behalf by:
------------------------------- Miquel Burguet-Ferrer Director
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MARLOWE CAPITAL LTD Notes to the Financial Statements For the year ended 30 June 2025
General Information MARLOWE CAPITAL LTD is a private company, limited by shares, registered in England and Wales, registration number 08958060, registration address 40 Bank Street, Great London, England, E14 5NR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Related Party exemption The company has taken advantage of exemption , under the terms of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' , not to disclose related party transactions. Going concern basis The directors have prepared cash flow for the period of 12 months from the date of approval of these financial statements. Forecasts prepared for the company assume low sales and the company is consistently run by further investments and support from directors. Based on directors undertaking and letter of support , the company will continue to have sufficient funds to meet their liabilities as they fall due for that period. Consequently, the directors are confident that the company will have sufficient funds and cash reserves to continue to meets its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis. Revenue Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognized: Rendering of services Revenue from a contract to provide services is recognized in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognized on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 July 2016 to continue to be charged over the period to the first market rent review rather than the term of the lease. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: The assets' residual values, useful lives, and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in the Statement of comprehensive income.
Computer Equipment | 33.33% Straight Line
Financial instruments The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Investments in non-convertible preference shares and in non-puttable ordinary and preference shares are measured: at fair value with changes recognised in the Statement of comprehensive income if the shares are publicly traded or their fair value can otherwise be measured reliably; at cost less impairment for all other investments. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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. 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 income as appropriate. The company does not currently apply hedge accounting for interest rate and foreign exchange derivatives.
2. | Average number of employees The average number of employees is as follows: Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 July 2024 | 7,016 |  | 7,016
Additions | 649 |  | 649
Disposals | - |  | -
At 30 June 2025 | 7,665 |  | 7,665
Depreciation
At 01 July 2024 | 5,677 |  | 5,677
Charge for year | 421 |  | 421
On disposals | - |  | -
At 30 June 2025 | 6,098 |  | 6,098
Net book values
Closing balance as at 30 June 2025 | 1,567 |  | 1,567
Opening balance as at 01 July 2024 | 1,339 |  | 1,339
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 11,004 |  | -
Other Debtors | 19,087 |  | 16,131
VAT | 17,163 |  | -
| 47,254 |  | 16,131
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Accrued Expenses | 4,500 |  | 4,500
| 4,500 |  | 4,500
6. | Share premium account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 198,108 |  | 134,888
Equity Share Premium - New Issue | - |  | 63,220
| 198,108 |  | 198,108
7. | Deferred Tax Assets Deferred Tax Assets is not recognized in the financial statements for the accumulated trading losses due to the unpredictability of future profit streams.
8. | Ultimate Controlling Party Mr. Miquel Burguet- Ferrer is the ultimate controlling party of the company by virtue of majority shareholding in the company.
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