Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 6 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2025-03-01 No description of principal activity 7 true false 09990976 2025-03-01 2025-03-31 09990976 2024-03-01 2025-02-28 09990976 2025-03-31 09990976 2025-02-28 09990976 2024-03-01 09990976 c:Director3 2025-03-01 2025-03-31 09990976 d:Buildings d:LongLeaseholdAssets 2025-03-01 2025-03-31 09990976 d:Buildings d:LongLeaseholdAssets 2025-03-31 09990976 d:Buildings d:LongLeaseholdAssets 2025-02-28 09990976 d:PlantMachinery 2025-03-01 2025-03-31 09990976 d:PlantMachinery 2025-03-31 09990976 d:PlantMachinery 2025-02-28 09990976 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-03-01 2025-03-31 09990976 d:MotorVehicles 2025-03-01 2025-03-31 09990976 d:MotorVehicles 2025-03-31 09990976 d:MotorVehicles 2025-02-28 09990976 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-03-01 2025-03-31 09990976 d:FurnitureFittings 2025-03-01 2025-03-31 09990976 d:FurnitureFittings 2025-03-31 09990976 d:FurnitureFittings 2025-02-28 09990976 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-03-01 2025-03-31 09990976 d:ComputerEquipment 2025-03-01 2025-03-31 09990976 d:ComputerEquipment 2025-03-31 09990976 d:ComputerEquipment 2025-02-28 09990976 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-03-01 2025-03-31 09990976 d:OtherPropertyPlantEquipment 2025-03-01 2025-03-31 09990976 d:OtherPropertyPlantEquipment 2025-03-31 09990976 d:OtherPropertyPlantEquipment 2025-02-28 09990976 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-03-01 2025-03-31 09990976 d:OwnedOrFreeholdAssets 2025-03-01 2025-03-31 09990976 d:CurrentFinancialInstruments 2025-03-31 09990976 d:CurrentFinancialInstruments 2025-02-28 09990976 d:Non-currentFinancialInstruments 2025-03-31 09990976 d:Non-currentFinancialInstruments 2025-02-28 09990976 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09990976 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 09990976 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 09990976 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 09990976 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 09990976 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-02-28 09990976 d:ShareCapital 2025-03-31 09990976 d:ShareCapital 2025-02-28 09990976 d:ShareCapital 2024-03-01 09990976 d:CapitalRedemptionReserve 2025-03-31 09990976 d:CapitalRedemptionReserve 2025-02-28 09990976 d:CapitalRedemptionReserve 2024-03-01 09990976 d:RetainedEarningsAccumulatedLosses 2025-03-01 2025-03-31 09990976 d:RetainedEarningsAccumulatedLosses 2025-03-31 09990976 d:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 09990976 d:RetainedEarningsAccumulatedLosses 2025-02-28 09990976 d:RetainedEarningsAccumulatedLosses 2024-03-01 09990976 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 09990976 d:AcceleratedTaxDepreciationDeferredTax 2025-02-28 09990976 c:FRS102 2025-03-01 2025-03-31 09990976 c:AuditExempt-NoAccountantsReport 2025-03-01 2025-03-31 09990976 c:FullAccounts 2025-03-01 2025-03-31 09990976 c:PrivateLimitedCompanyLtd 2025-03-01 2025-03-31 09990976 2 2025-03-01 2025-03-31 09990976 6 2025-03-01 2025-03-31 09990976 e:PoundSterling 2025-03-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 09990976 BROTHER MARCUS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
BROTHER MARCUS LIMITED REGISTERED NUMBER: 09990976 BALANCE SHEET AS AT 31 MARCH 2025
|  | 31 March |  | 28 February
|  | 2025 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 192,127 |  | 188,887
Investments | 5 |  | 904 |  | 902
|  |  | 193,031 |  | 189,789
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,756,412 |  | 1,735,566 |
Cash at bank and in hand | 7 | 228,164 |  | 820,641 |
|  | 2,984,576 |  | 2,556,207 |
Creditors: amounts falling due within one year | 8 | (3,539,258) |  | (4,396,730) |
Net current liabilities |  |  | (554,682) |  | (1,840,523)
Total assets less current liabilities |  |  | (361,651) |  | (1,650,734)
Creditors: amounts falling due after more than one year | 9 |  | (1,874,321) |  | (497,355)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | - |  | (21,847) |
|  |  | - |  | (21,847)
Net liabilities |  |  | (2,235,972) |  | (2,169,936)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3,250 |  | 3,250
Capital redemption reserve |  |  | 750 |  | 750
Profit and loss account |  |  | (2,239,972) |  | (2,173,936)
|  |  | (2,235,972) |  | (2,169,936)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject Page 1
BROTHER MARCUS LIMITED REGISTERED NUMBER: 09990976 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Alexander Robert Large
Director
Date: 18 March 2026
The notes on pages 4 to 10 form part of these financial statements. Page 2

|  | BROTHER MARCUS LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 MARCH 2025
|  | Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
|  | £ | £ | £ | £
| At 1 March 2024 | 3,250 | 750 | (1,167,162) | (1,163,162)
| Loss for the year | - | - | (1,006,774) | (1,006,774)
| At 1 March 2025 | 3,250 | 750 | (2,173,936) | (2,169,936)
| Loss for the period | - | - | (66,036) | (66,036)
| At 31 March 2025 | 3,250 | 750 | (2,239,972) | (2,235,972)
| The notes on pages 4 to 10 form part of these financial statements.
Page 3

BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Brother Marcus Limited is a private company limited by shares incorporated in England and Wales. The registered office and company number are as below: Registered office : 81 Buckingham Palace Road, London, England, SW1W 0AJ. Company number : 09990976 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. These financial statements have been prepared for the one month period ended 31 March 2025. The accounting period has been shortened from the previous 12 month cycle in order to align the company’s accounting reference date with other group entities. As a consequence of the shortened reporting period, the comparative figures presented covering the 12 month period ended February 2025 are not directly comparable with the results for the current period. The following principal accounting policies have been applied:
| 2.2 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 4
BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  | Over 10 years
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - |  |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Computer equipment | - | 25% |
|  |  |  | Other fixed assets | - | 10% |
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 recognised in profit or loss. Page 5
BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 7 (2025 - 6).
Page 6
BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Lease, license and legal | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Design and consultancy | Total
|  | £ | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |  |
| At 1 March 2025 | 347,866 | 100,597 | 20,241 | 13,650 | 11,241 | 1,365 | 494,960
| Additions | - | - | - | - | 500 | 6,585 | 7,085
| At 31 March 2025 | 347,866 | 100,597 | 20,241 | 13,650 | 11,741 | 7,950 | 502,045
| Depreciation |  |  |  |  |  |  |
| At 1 March 2025 | 193,872 | 97,075 | 8,625 | 4,804 | 1,535 | 161 | 306,072
| Charge for the period on owned assets | 2,676 | 117 | 388 | 268 | 240 | 157 | 3,846
| At 31 March 2025 | 196,548 | 97,192 | 9,013 | 5,072 | 1,775 | 318 | 309,918
| Net book value |  |  |  |  |  |  |
| At 31 March 2025 | 151,318 | 3,405 | 11,228 | 8,578 | 9,966 | 7,632 | 192,127
| At 28 February 2025 | 153,994 | 3,522 | 11,616 | 8,845 | 9,706 | 1,204 | 188,887
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 March 2025 | 902
| At 31 March 2025 | 902
6. | Debtors
|  |  |  |  | 31 March | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
Page 7
BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 6.Debtors (continued)
| Amounts owed by group undertakings | 2,267,176 | 1,291,650
| Other debtors | 463,087 | 431,874
| Called up share capital not paid | 1,175 | 1,175
| Prepayments and accrued income | 24,974 | 10,867
|  | 2,756,412 | 1,735,566
7. | Cash and cash equivalents
|  |  |  |  | 31 March | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 228,164 | 820,641
|  | 228,164 | 820,641
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Bank loans | 1,078,401 | 1,163,491
| Trade creditors | 99,978 | 164,111
| Amounts owed to group undertakings | 2,236,956 | 2,971,655
| Other creditors | 58,674 | 59,099
| Accruals and deferred income | 65,249 | 38,374
|  | 3,539,258 | 4,396,730
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 March | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Bank loans | 1,874,321 | 497,355
|  | 1,874,321 | 497,355
Page 8
BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 March | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 1,078,401 | 1,163,491
|  | 1,078,401 | 1,163,491
| Amounts falling due 2-5 years |  |
| Bank loans | 1,874,321 | 497,355
|  | 1,874,321 | 497,355
|  | 2,952,722 | 1,660,846
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (21,847)
| Charged to profit or loss | 21,847
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 31 March | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (21,847)
|  | - | (21,847)
Page 9
BROTHER MARCUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
12. | Related party transactions
| At the year end the company owed £34,673 (Feb’25 £34,673) to the directors of the company, in respect of an interest free loan which is repayable on demand. At the year end the company owed £484 (Feb’25 £367,872) to BM Spitalfields Limited, a related company, in respect of an interest free loan which is repayable on demand. At the year end the company owed £2,168,341(Feb’25 £2,003,447) to BM Angel Limited, a related company, in respect of an interest free loan which is repayable on demand. At the year end the company owed £237,497 (Feb’25 £236,898) by BM South Kensington Limited, a related company, in respect of an interest free loan which is repayable on demand. At the year end the company owed £68,130 (Feb’25 £194,249) to BM Borough Limited, a related company, in respect of an interest free loan which is repayable on demand. At the year end the company owed £1,053,349 (Feb’25 £1,054,752) by BM Covent Garden Limited, a related company, in respect of an interest free loan which is repayable on demand. At the year end the company owed £976,330 (Feb’25 £406,087) by BM Canary Wharf Limited, a related company, in respect of an interest free loan which is repayable on demand.
Page 10