REGISTERED NUMBER: 04599560 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

MARLBORO RESTAURANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M D Johnson

V E Johnson

Mrs L Johnson

Mrs K E Johnson

SECRETARY:

M D Johnson

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

04599560 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Intangible assets

4

1,500

8,000

Tangible assets

5

33,683

34,077

35,183

42,077

CURRENT ASSETS

Stocks

30,160

26,720

Debtors

6

20,233

4,294

Cash at bank and in hand

16,618

61,269

67,011

92,283

CREDITORS

Amounts falling due within one year

7

85,078

111,008

NET CURRENT LIABILITIES

(18,067

)

(18,725

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,116

23,352

CREDITORS

Amounts falling due after more than one year

8

-

(5,000

)

PROVISIONS FOR LIABILITIES

9

(7,460

)

(7,497

)

NET ASSETS

9,656

10,855

CAPITAL AND RESERVES

Called up share capital

10

402

402

Retained earnings

9,254

10,453

SHAREHOLDERS' FUNDS

9,656

10,855

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

V E Johnson - Director

Mrs L Johnson - Director

C A Johnson - Director

Mrs L E Tomlin - Director

1.	STATUTORY INFORMATION

Marlboro Restaurant 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 2002, is being amortised evenly over its estimated useful life of twenty 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.

Fixtures,fittings & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 44 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

130,000

AMORTISATION

At 1 December 2024

122,000

Amortisation for year

6,500

At 30 November 2025

128,500

NET BOOK VALUE

At 30 November 2025

1,500

At 30 November 2024

8,000

5.	TANGIBLE FIXED ASSETS

Fixtures,fittings

Motor

Computer

& equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

153,106

6,450

8,299

167,855

Additions

5,540

-

760

6,300

At 30 November 2025

158,646

6,450

9,059

174,155

DEPRECIATION

At 1 December 2024

124,646

1,281

7,851

133,778

Charge for year

5,100

1,292

302

6,694

At 30 November 2025

129,746

2,573

8,153

140,472

NET BOOK VALUE

At 30 November 2025

28,900

3,877

906

33,683

At 30 November 2024

28,460

5,169

448

34,077

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

15,498

-

Prepayments

4,735

4,294

20,233

4,294

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

5,000

10,000

Trade creditors

13,175

19,459

Corporation tax

16,679

22,163

Social security and other taxes

5,942

6,299

VAT

40,967

49,104

Other creditors

120

654

Directors' current accounts

-

324

Accruals

3,195

3,005

85,078

111,008

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

5,000

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,460

7,497

Deferred

tax

£

Balance at 1 December 2024

7,497

Credit to Statement of Income and Retained Earnings during year

(37

)

Balance at 30 November 2025

7,460

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

400

Ordinary 'A'

£1

400

400

2

Ordinary 'B'

£1

2

2

402

402

11.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

M D Johnson and Mrs K E Johnson

Balance outstanding at start of year

-

17,121

Amounts advanced

45,771

34,827

Amounts repaid

(38,022

)

(51,948

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,749

-

V E Johnson and Mrs L Johnson

Balance outstanding at start of year

-

17,120

Amounts advanced

45,771

34,828

Amounts repaid

(38,022

)

(51,948

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,749

-