Company No: 10621612 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		30.06.2025
		£		£
Current assets
Debtors	3	1,487		7,951
Cash at bank and in hand		35,792		81,322
		37,279		89,273
Creditors: amounts falling due within one year	4	( 29,924)		( 32,284)
Net current assets		7,355		56,989
Total assets less current liabilities		7,355		56,989
Net assets		7,355		56,989
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		7,255		56,889
Total shareholder's funds		7,355		56,989

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Marco Marine Hamble Limited (registered number: 10621612) were approved and authorised for issue by the Board of Directors on 27 April 2026. They were signed on its behalf by:

J M J Stone Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Marco Marine Hamble Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hamble Point Marina, School Lane, Hamble, Southampton, SO31 4JD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The accounts have been prepared for the period 1st July 2025 to 31st December 2025.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 01.07.2025 to 31.12.2025		Year ended 30.06.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Debtors

	31.12.2025		30.06.2025
	£		£
Trade debtors	1,487		0
Amounts owed by Group undertakings	0		7,840
Other debtors	0		111
	1,487		7,951

4. Creditors: amounts falling due within one year

	31.12.2025		30.06.2025
	£		£
Bank overdrafts	5		0
Trade creditors	1,749		504
Taxation and social security	28,170		30,430
Other creditors	0		1,350
	29,924		32,284

5. Called-up share capital

	31.12.2025		30.06.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

6. Ultimate controlling party

Parent Company:

Belford Holdings Limited

Hamble Point, Marina School Lane, Hamble, Southampton, United Kingdom, SO31 4JD