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Company Registration No. SC435578 (Scotland)
The Marketing Cafe Ltd Unaudited accounts for the year ended 31 October 2025
The Marketing Cafe Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Marketing Cafe Ltd Company Information for the year ended 31 October 2025
Director
Ian Stuart Palmer
Company Number
SC435578 (Scotland)
Registered Office
5 High Langside Craigie Kilmarnock KA1 5NB Scotland
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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The Marketing Cafe Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
350
350
Tangible assets
5
1,114
2,228
1,464
2,578
Current assets
Debtors
6
57,309
57,189
Cash at bank and in hand
(4,392)
(8,603)
52,917
48,586
Creditors: amounts falling due within one year
7
(41,266)
(31,286)
Net current assets
11,651
17,300
Total assets less current liabilities
13,115
19,878
Creditors: amounts falling due after more than one year
8
(13,244)
(18,885)
Net (liabilities)/assets
(129)
993
Capital and reserves
Called up share capital
2
2
Profit and loss account
(131)
991
Shareholders' funds
(129)
993
For the year ending 31 October 2025 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 30 April 2026 and were signed on its behalf by
Ian Stuart Palmer Director Company Registration No. SC435578
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The Marketing Cafe Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Marketing Cafe Ltd is a private company, limited by shares, registered in Scotland, registration number SC435578. The registered office is 5 High Langside, Craigie, Kilmarnock, KA1 5NB, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 November 2024
350
At 31 October 2025
350
Amortisation
At 1 November 2024
-
At 31 October 2025
-
Net book value
At 31 October 2025
350
At 31 October 2024
350
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The Marketing Cafe Ltd Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 November 2024
4,456
At 31 October 2025
4,456
Depreciation
At 1 November 2024
2,228
Charge for the year
1,114
At 31 October 2025
3,342
Net book value
At 31 October 2025
1,114
At 31 October 2024
2,228
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,740
17,895
Accrued income and prepayments
617
-
Other debtors
50,646
39,294
56,003
57,189
Amounts falling due after more than one year
Other debtors
1,306
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
3,971
3,000
VAT
4,954
4,556
Trade creditors
1,549
5,333
Taxes and social security
27,921
15,171
Other creditors
-
3,226
Accruals
2,871
-
41,266
31,286
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
13,244
18,000
Deferred income
-
885
13,244
18,885
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The Marketing Cafe Ltd Notes to the Accounts for the year ended 31 October 2025
9
Loans to directors
At the year end, the director owed the company £45,589 ( 2024: £34,238 ), which is included within other debtors. No interest has been charged on this balance and it is repayable on demand.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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