REGISTERED NUMBER: 09058805 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

RJ & R Marley Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs R Marley

R J Marley

Registered office:

2 Belgrave Crescent

Scarborough

North Yorkshire

YO11 1UB

Registered number:

09058805 (England and Wales)

Accountants:

Ashby Berry Coulsons Ltd

2 Belgrave Crescent

Scarborough

North Yorkshire

YO11 1UB

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

429,993

485,656

429,993

485,656

Current assets

Stocks

312,986

428,496

Debtors

6

16,578

26,660

Cash at bank

457,812

92,999

787,376

548,155

Creditors

Amounts falling due within one year

7

241,436

64,530

Net current assets

545,940

483,625

Total assets less current liabilities

975,933

969,281

Creditors

Amounts falling due after more than one year

8

-

(8,985

)

Provisions for liabilities

(41,780

)

(38,254

)

Net assets

934,153

922,042

Capital and reserves

Called up share capital

9

2

2

Retained earnings

10

934,151

922,040

Shareholders' funds

934,153

922,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 30 March 2026 and were signed on its behalf by:

R J Marley - Director

1.	Statutory information

RJ & R Marley 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 9 (2024 - 9 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

22,000

Amortisation

At 1 September 2024

and 31 August 2025

22,000

Net book value

At 31 August 2025

-

At 31 August 2024

-

5.	Tangible fixed assets

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

Cost

At 1 September 2024

358,794

324,847

134,215

817,856

Additions

-

7,500

-

7,500

At 31 August 2025

358,794

332,347

134,215

825,356

Depreciation

At 1 September 2024

74,473

157,139

100,588

332,200

Charge for year

28,432

26,324

8,407

63,163

At 31 August 2025

102,905

183,463

108,995

395,363

Net book value

At 31 August 2025

255,889

148,884

25,220

429,993

At 31 August 2024

284,321

167,708

33,627

485,656

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

13,138

21,957

Prepayments

3,440

4,703

16,578

26,660

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

8,663

10,000

Trade creditors

145,852

6,465

Tax

28,525

-

Social security and other taxes

832

1,542

VAT

50,040

39,045

Directors' current accounts

1,599

1,778

Accrued expenses & deferred income

5,925

5,700

241,436

64,530

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bounceback loan 1-2 yrs

-

8,985

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.

Reserves

Retained

earnings

£

At 1 September 2024

922,040

Profit for the year

34,111

Dividends

(22,000

)

At 31 August 2025

934,151

11.	Related party disclosures

During the year, the company received a loan from the directors. At the balance sheet date, the amount outstanding is £1599 and is payable on demand. The outstanding amount is presented within creditors:falling due within one year.