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REGISTERED NUMBER: 01190813 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Marsha Interiors Limited

Marsha Interiors Limited (Registered number: 01190813)

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Marsha Interiors Limited (Registered number: 01190813)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1 |  | 1 |  |

Investment property | 6 | 1,309,378 |  | 1,309,378 |  |

1,309,379 |  | 1,309,379 |  |

CURRENT ASSETS

Debtors | 7 | 205,926 |  | 178,103 |  |

Cash at bank | 39,217 |  | 239,563 |  |

245,143 |  | 417,666 |  |

CREDITORS

Amounts falling due within one year | 8 | 219,167 |  | 305,483 |  |

NET CURRENT ASSETS | 25,976 |  | 112,183 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,335,355 |  | 1,421,562 |  |

PROVISIONS FOR LIABILITIES | 282,977 |  | 282,977 |  |

NET ASSETS | 1,052,378 |  | 1,138,585 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Fair value reserve | 10 | 965,053 |  | 965,053 |  |

Retained earnings | 87,125 |  | 173,332 |  |

SHAREHOLDERS' FUNDS | 1,052,378 |  | 1,138,585 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Marsha Interiors Limited (Registered number: 01190813)

Balance Sheet - continued

31 July 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

C W Lewis - Director

Marsha Interiors Limited (Registered number: 01190813)

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Marsha Interiors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01190813

| Registered office: | 16 Wigmore Street

| London

| W1U 2RF

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Going concern

| In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company.

| Given that the company is in a net asset position and has funds at the bank, the directors consider it appropriate to prepare the accounts on a going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% per annum on reducing balance

| Investment property

| Investment property, which is property held to earn rental income and/or capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is measured at fair value at the balance sheet date. The surplus or deficit on revaluation is recognised in the profit and loss account.

| Deferred taxation is provided on these unrealised gains at the rate expected to apply when the property is sold.

| Debtors and creditors due within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Marsha Interiors Limited (Registered number: 01190813)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 313,363 |  |

| DEPRECIATION

| At 1 August 2024

| and 31 July 2025 | 313,362 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1 |  |

| At 31 July 2024 | 1 |  |

Marsha Interiors Limited (Registered number: 01190813)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 1,309,378 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,309,378 |  |

| At 31 July 2024 | 1,309,378 |  |

| The valuation of investment property was last carried out as at 31 July 2024 by a director of the company on an open market basis. No depreciation is provided in respect of investment property. The surplus on revaluation was recognised in the profit and loss account.

| On a historical cost basis the investment property would have been included at an original cost of £58,051 (2023: £58,051).

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 11,428 |  | 18,735 |  |

| Other debtors | 194,498 |  | 159,368 |  |

205,926 |  | 178,103 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 5,894 |  | 30,105 |  |

| Other creditors | 213,273 |  | 275,378 |  |

219,167 |  | 305,483 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary shares | £1 | 200 |  | 200 |  |

Marsha Interiors Limited (Registered number: 01190813)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 August 2024

| and 31 July 2025 | 965,053 |  |

| Fair value reserve

| Fair value reserve represents the cumulative fair value changes of the company's investment property, net of deferred tax.

11. | CONTINGENT LIABILITIES

| The company has, together with two connected companies, entered into loan agreements with a bank. Each company is jointly and severally liable up to the total amount outstanding. The company has provided the bank a fixed and floating charge over all of its assets as security for the loan. At 31 July 2025 the total loan outstanding amounted to £3,050,000 (2024: £2,828,730).

12. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £106,200 (2024 - £26,350) were paid to the directors .