REGISTERED NUMBER: 05190685 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

MARINA LEWYCKA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms M Lewycka

Dr S Lewycka

SECRETARY:

Miss L Suarez

REGISTERED OFFICE:

The Old Workshop

1 Ecclesall Road South

Sheffield

S11 9PA

REGISTERED NUMBER:

05190685 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Tangible assets

4

969

581

Investment property

5

855,000

870,000

855,969

870,581

CURRENT ASSETS

Debtors

6

237

88

Cash at bank

991,832

948,468

992,069

948,556

CREDITORS

Amounts falling due within one year

7

114,906

93,942

NET CURRENT ASSETS

877,163

854,614

TOTAL ASSETS LESS CURRENT LIABILITIES

1,733,132

1,725,195

PROVISIONS FOR LIABILITIES

19,857

23,607

NET ASSETS

1,713,275

1,701,588

CAPITAL AND RESERVES

Called up share capital

1

1

Non-distributable reserves

8

79,426

94,426

Retained earnings

1,633,848

1,607,161

SHAREHOLDERS' FUNDS

1,713,275

1,701,588

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2026 and were signed on its behalf by:

Dr S Lewycka - Director

1.	STATUTORY INFORMATION

Marina Lewycka Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

7,858

Additions

1,005

At 31 July 2025

8,863

DEPRECIATION

At 1 August 2024

7,277

Charge for year

617

At 31 July 2025

7,894

NET BOOK VALUE

At 31 July 2025

969

At 31 July 2024

581

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

870,000

Revaluations

(15,000

)

At 31 July 2025

855,000

NET BOOK VALUE

At 31 July 2025

855,000

At 31 July 2024

870,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2017

152,926

Valuation in 2019

(114,500

)

Valuation in 2020

(39,000

)

Valuation in 2021

115,000

Valuation in 2022

124,000

Valuation in 2024

(144,000

)

Valuation in 2025

(15,000

)

Cost

775,574

855,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

237

88

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

180

-

Taxation and social security

5,287

4,151

Other creditors

109,439

89,791

114,906

93,942

8.

RESERVES

Non-distribu

reserves

£

At 1 August 2024

94,426

Revaluation

(15,000

)

At 31 July 2025

79,426

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr S Lewycka.