1 April 2025 false No description of principal activity Taxfiler 2024.6 SC802319 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC802319 2025-03-31 SC802319 2025-04-01 2026-03-31 SC802319 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC802319 business:FilletedAccounts 2025-04-01 2026-03-31 SC802319 2026-03-31 SC802319 business:Director1 2025-04-01 2026-03-31 SC802319 business:RegisteredOffice 2025-04-01 2026-03-31 SC802319 2025-03-31 SC802319 core:WithinOneYear 2026-03-31 SC802319 core:WithinOneYear 2025-03-31 SC802319 core:SharePremium core:PreviouslyStatedAmount 2026-03-31 SC802319 core:SharePremium core:PreviouslyStatedAmount 2025-03-31 SC802319 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 SC802319 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 SC802319 core:PreviouslyStatedAmount 2026-03-31 SC802319 core:PreviouslyStatedAmount 2025-03-31 SC802319 business:SmallEntities 2025-04-01 2026-03-31 SC802319 countries:Scotland 2025-04-01 2026-03-31 SC802319 core:PlantMachinery 2025-04-01 2026-03-31 SC802319 core:ComputerEquipment 2025-04-01 2026-03-31 SC802319 core:PlantMachinery 2025-03-31 SC802319 core:ComputerEquipment 2025-03-31 SC802319 core:PlantMachinery 2026-03-31 SC802319 core:ComputerEquipment 2026-03-31 SC802319 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC802319 (Scotland)
MARC.J.M Ltd Unaudited accounts for the year ended 31 March 2026
MARC.J.M Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MARC.J.M Ltd Company Information for the year ended 31 March 2026
Director
Marc McKay
Company Number
SC802319 (Scotland)
Registered Office
18 Overhill Gardens Bridge Of Don Aberdeen Aberdeenshire AB22 8QR Scotland
Accountants
Payroll Simple Limited 1 Broadway Lemington Newcastle upon Tyne NE15 7JY
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MARC.J.M Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
3,695
-
Current assets
Debtors
5
-
5,471
Cash at bank and in hand
15,282
339
15,282
5,810
Creditors: amounts falling due within one year
6
(6,479)
(5,080)
Net current assets
8,803
730
Net assets
12,498
730
Capital and reserves
Share premium
1
1
Profit and loss account
12,497
729
Shareholders' funds
12,498
730
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 April 2026 and were signed on its behalf by
Marc McKay Director Company Registration No. SC802319
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MARC.J.M Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MARC.J.M Ltd is a private company, limited by shares, registered in Scotland, registration number SC802319. The registered office is 18 Overhill Gardens, Bridge Of Don, Aberdeen, Aberdeenshire, AB22 8QR, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
-
-
-
Additions
2,750
1,060
3,810
At 31 March 2026
2,750
1,060
3,810
Depreciation
Charge for the year
46
69
115
At 31 March 2026
46
69
115
Net book value
At 31 March 2026
2,704
991
3,695
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
-
5,471
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MARC.J.M Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
5,579
5,080
Accruals
900
-
6,479
5,080
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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