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MARRU LTD

Registered Number
13069563
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

MARRU LTD
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | Miss C Vernon
| Mr J E Woolfitt

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 13069563 (England and Wales)

MARRU LTD
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 1 |  |  |  | 1
|  |  |  | 1 |  |  |  | 1
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 55,275 |  |  |  | 30,634 |  |
Cash at bank and on hand |  | 17,682 |  |  |  | 6,450 |  |
|  | 72,957 |  |  |  | 37,084 |  |
Creditors amounts falling due within one year | 5 | (111,177) |  |  |  | (116) |  |
Net current assets (liabilities) |  |  |  | (38,220) |  |  |  | 36,968
Total assets less current liabilities |  |  |  | (38,219) |  |  |  | 36,969
Net assets |  |  |  | (38,219) |  |  |  | 36,969
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 202 |  |  |  | 202
Profit and loss account |  |  |  | (38,421) |  |  |  | 36,767
Shareholders' funds |  |  |  | (38,219) |  |  |  | 36,969

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2026, and are signed on its behalf by:
Mr J E Woolfitt Director Registered Company No. 13069563

MARRU LTD
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Dividend income
--- | ---
| Dividend income is recognised when the right to receive payment is established.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 1 |  | 1
| At 30 September 25 | 1 |  | 1
| Net book value
| At 30 September 25 | 1 |  | 1
| At 30 September 24 | 1 |  | 1

| Notes
--- | ---
| 1Other investments other than loans

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 55,275 |  | 30,634
| Total | 55,275 |  | 30,634

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 50 |  | 116
| Other creditors | 111,127 |  | -
| Total | 111,177 |  | 116

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Mr J E Woolfitt | 30,633 |  | 119,686 |  | 95,044 |  | 55,275
|  | 30,633 |  | 119,686 |  | 95,044 |  | 55,275

| As at the balance sheet date, included in debtors due within one year is £55,275 (2024: £30,634) due and payable from the director. Interest of £357 was charged at the HMRC-approved rate on the outstanding balance. The loan was repaid within nine months of the balance sheet date.

7. | Related party transactions
--- | ---
| As at the balance sheet date, included in creditors due within one year is £111,127 ( 2024: £Nil ) due to Atlantic Capital Markets Ltd. The amount is interest-free and repayable on demand. The company is under common control by the directors.