REGISTERED NUMBER: 14251363 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE MARQUE DIGITAL LTD

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

A K Hadden-Paton

REGISTERED OFFICE:

Lyckweed Farm

Lambourn Woodlands

Hungerford

RG17 7TJ

REGISTERED NUMBER:

14251363 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of public relations.

DIRECTOR

A K Hadden-Paton held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A K Hadden-Paton - Director

8 June 2026

TURNOVER

332,399

319,008

Cost of sales

69,145

59,399

GROSS PROFIT

263,254

259,609

Administrative expenses

259,999

226,147

PROFIT BEFORE TAXATION

4

3,255

33,462

Tax on profit

290

-

PROFIT FOR THE FINANCIAL YEAR

2,965

33,462

Retained earnings at beginning of year

(57,790

)

(91,252

)

RETAINED EARNINGS AT END OF YEAR

(54,825

)

(57,790

)

FIXED ASSETS

Intangible assets

5

53,057

61,027

Tangible assets

6

1,415

56

Investments

7

6

6

54,478

61,089

CURRENT ASSETS

Debtors

8

21,300

18,400

Cash at bank

1,113

3,141

22,413

21,541

CREDITORS

Amounts falling due within one year

9

131,616

140,320

NET CURRENT LIABILITIES

(109,203

)

(118,779

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(54,725

)

(57,690

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(54,825

)

(57,790

)

SHAREHOLDERS' FUNDS

(54,725

)

(57,690

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 8 June 2026 and were signed by:

A K Hadden-Paton - Director

1.	STATUTORY INFORMATION

The Marque Digital Ltd 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.

The financial statements have been prepared on a going concern basis. The company is dependent upon the support of the directors who have indicated that they will introduce funds as required to meet the company's liabilities. The directors therefore consider that the going concern basis is appropriate. The financial statements do not contain any adjustments that might be necessary were the going concern basis to be no longer appropriate.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, 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.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	PROFIT BEFORE TAXATION

The profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

753

908

Goodwill amortisation

7,970

7,970

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

79,702

AMORTISATION

At 1 January 2025

18,675

Charge for year

7,970

At 31 December 2025

26,645

NET BOOK VALUE

At 31 December 2025

53,057

At 31 December 2024

61,027

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,120

Additions

2,112

At 31 December 2025

3,232

DEPRECIATION

At 1 January 2025

1,064

Charge for year

753

At 31 December 2025

1,817

NET BOOK VALUE

At 31 December 2025

1,415

At 31 December 2024

56

7.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

The Market Global Inc

6

6

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,300

18,400

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,802

12,271

Taxation and social security

76,086

64,656

Other creditors

52,728

63,393

131,616

140,320

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£0.01

100

100

11.	RELATED PARTY DISCLOSURES

Creditors due within one year include £6,061 (2024 - £12,943) which is owed to the director of the company.