MARNEROS MARCUS & CO LIMITED

MARNEROS MARCUS & CO LIMITED Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of MARNEROS MARCUS & CO LIMITED for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MARNEROS MARCUS & CO LIMITED for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of MARNEROS MARCUS & CO LIMITED, as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of MARNEROS MARCUS & CO LIMITED and state those matters that we have agreed to state to the Board of Directors of MARNEROS MARCUS & CO LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MARNEROS MARCUS & CO LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that MARNEROS MARCUS & CO LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MARNEROS MARCUS & CO LIMITED. You consider that MARNEROS MARCUS & CO LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of MARNEROS MARCUS & CO 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 accounts 31 August 2025. .................................................... Marneros Marcus & Co Limited Hagley Court, First Floor 40 Vicarage Road, Edgbaston Birmingham West Midlands B15 3EZ 29 May 2026 1

MARNEROS MARCUS & CO LIMITED
Accountants' Report
For the year ended 31 August 2025

Report to the directors on the preparation of the unaudited statutory accounts of MARNEROS MARCUS & CO LIMITED for the year ended 31 August 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MARNEROS MARCUS & CO LIMITED for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of MARNEROS MARCUS & CO LIMITED, as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of MARNEROS MARCUS & CO LIMITED and state those matters that we have agreed to state to the Board of Directors of MARNEROS MARCUS & CO LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MARNEROS MARCUS & CO LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that MARNEROS MARCUS & CO LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MARNEROS MARCUS & CO LIMITED. You consider that MARNEROS MARCUS & CO LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of MARNEROS MARCUS & CO 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 accounts
31 August 2025.

....................................................

Marneros Marcus & Co Limited
Hagley Court, First Floor
40 Vicarage Road, Edgbaston
Birmingham
West Midlands
B15 3EZ
29 May 2026

Registered Number: 05510736 MARNEROS MARCUS & CO LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	1,127,744	1,127,744
Tangible fixed assets	4	29,184	32,649
		1,156,928	1,160,393
Current assets
Stocks	5	20,230	21,555
Debtors	6	645,566	975,945
Cash at bank and in hand		229,729	42,620
		895,525	1,040,120
Creditors: amount falling due within one year	7	(258,588)	(333,534)
Net current assets		636,937	706,586

Total assets less current liabilities		1,793,865	1,866,979
Creditors: amount falling due after more than one year	8	(507,766)	(386,721)
Provisions for liabilities	9	(1,122)	-
Net assets		1,284,977	1,480,258

Capital and reserves
Called up share capital		100	100
Revaluation Reserves	10	480,000	480,000
Profit and loss account		804,877	1,000,158
Shareholders' funds		1,284,977	1,480,258

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the director on 29 May 2026 and were signed by:

-------------------------------
Andreas Marneros
Director

MARNEROS MARCUS & CO LIMITED
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

MARNEROS MARCUS & CO LIMITED is a private company, limited by shares, registered in , registration number 05510736, registration address FIRST FLOOR, HAGLEY COURT 40 VICARAGE ROAD, EDGBASTON BIRMINGHAM, B15 3EZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

10% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 18 (2024 : 17).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 September 2024	1,127,744	1,127,744
Additions	-	-
Disposals	-	-
At 31 August 2025	1,127,744	1,127,744
Net book values
At 31 August 2025	1,127,744	1,127,744
At 31 August 2024	1,127,744	1,127,744

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 September 2024	84,804	84,804
Additions	872	872
Disposals	-	-
At 31 August 2025	85,676	85,676
Depreciation
At 01 September 2024	52,155	52,155
Charge for year	4,337	4,337
On disposals	-	-
At 31 August 2025	56,492	56,492
Net book values
Closing balance as at 31 August 2025	29,184	29,184
Opening balance as at 01 September 2024	32,649	32,649

Stocks

	2025 £		2024 £
Work in Progress	20,230		21,555
	20,230		21,555

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	436,488	745,061
Prepayments & Accrued Income	9,913	77,058
Accrued Income	40,000	-
Staff Loans	(700)	1,700
Sundry	8,805	8,805
	494,506	832,624

Debtors: amounts falling due after one year

	2025 £	2024 £
Amount Owed by Participating Interests	151,060	-
Other Debtors	-	143,321
	151,060	143,321

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	28,522	74,218
Bank Loans & Overdrafts (Secured)	27,240	-
Corporation Tax	36,518	78,925
PAYE & Social Security	21,709	13,805
Directors' Current Accounts	114,619	-
VAT	29,980	166,586
	258,588	333,534

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured)	507,766	-
Bank Loans & Overdrafts	-	163,590
Other Creditors	-	22,750
Directors' Loan Accounts	-	200,381
	507,766	386,721

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	1,122		-
	1,122		-

10.

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve	480,000		480,000
	480,000		480,000

Registered Number: 05510736

MARNEROS MARCUS & CO LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025