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Registered number: 02164174 MARSHWELL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
MARSHWELL LIMITED COMPANY INFORMATION
Directors | Mr L J Pyle
| Mr P Fidderman
| Mr M D Linford (resigned 18 June 2025)
| Mr M Arnold (resigned 23 November 2025)
| Mr D Baker (appointed 5 January 2026)
Company secretary | Mr L J Pyle
Registered number | 02164174
Registered office | 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
Accountants | M+A Partners LLP
| Chartered Accountants
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
MARSHWELL LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 7
MARSHWELL LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MARSHWELL LIMITED FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marshwell Limited for the year ended 31 March 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Marshwell Limited, as a body, in accordance with the terms of our engagement letter dated March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Marshwell Limited and state those matters that we have agreed to state to the Board of directors of Marshwell Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marshwell Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Marshwell Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Marshwell Limited. You consider that Marshwell Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Marshwell Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. M+A Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 11 May 2026 Page 1
MARSHWELL LIMITED REGISTERED NUMBER: 02164174 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,784 |  | 4,856
|  |  | 4,784 |  | 4,856
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 710 |  | 165 |
Cash at bank and in hand | 6 | 12,311 |  | 7,288 |
|  | 13,021 |  | 7,453 |
Creditors: amounts falling due within one year | 7 | (8,493) |  | (1,282) |
Net current assets |  |  | 4,528 |  | 6,171
Total assets less current liabilities |  |  | 9,312 |  | 11,027
Net assets |  |  | 9,312 |  | 11,027
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 570 |  | 570
Profit and loss account |  |  | 8,742 |  | 10,457
|  |  | 9,312 |  | 11,027
Page 2
MARSHWELL LIMITED REGISTERED NUMBER: 02164174 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr L J Pyle
Director
Date: 11 May 2026
The notes on pages 4 to 7 form part of these financial statements. Page 3
MARSHWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER. The Company's principal activity is that of property management. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
MARSHWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2. Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 1% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 4).
Page 5
MARSHWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 April 2025 | 7,232
| At 31 March 2026 | 7,232
| Depreciation |
| At 1 April 2025 | 2,376
| Charge for the year on owned assets | 72
| At 31 March 2026 | 2,448
| Net book value |
| At 31 March 2026 | 4,784
| At 31 March 2025 | 4,856
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 250 | -
| Other debtors | 300 | -
| Prepayments and accrued income | 160 | 165
|  | 710 | 165
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 12,311 | 7,288
|  | 12,311 | 7,288
Page 6
MARSHWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 7,000 | -
| Accruals and deferred income | 1,493 | 1,282
|  | 8,493 | 1,282
Page 7