Marchant Lewis Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02499309 (England and Wales)

Financial Statements

FOR THE PERIOD

1 July 2025 to 31 December 2025

for

MARCHANT LEWIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Nunes-Vaz

V Badiani

REGISTERED OFFICE:

105a Caversham Avenue

London

N13 4LL

REGISTERED NUMBER:

02499309 (England and Wales)

ACCOUNTANTS:

Marchant Lewis Limited

105a Caversham Avenue

London

N13 4LL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

441

588

441

588

CURRENT ASSETS

Debtors

6

17,063

16,645

Cash at bank

258,328

231,374

275,391

248,019

CREDITORS

Amounts falling due within one year

7

68,731

46,606

NET CURRENT ASSETS

206,660

201,413

TOTAL ASSETS LESS CURRENT
LIABILITIES

207,101

202,001

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

207,001

201,901

SHAREHOLDERS' FUNDS

207,101

202,001

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 12 May 2026 and were signed on its behalf by:

M Nunes-Vaz - Director

V Badiani - Director

1.	STATUTORY INFORMATION

Marchant Lewis 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 2005, 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.

Short leasehold

-

over lease term of 5 years

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 31 December 2025

250,000

AMORTISATION

At 1 July 2025

and 31 December 2025

250,000

NET BOOK VALUE

At 31 December 2025

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

COST

At 1 July 2025

and 31 December 2025

2,398

15,547

15,660

33,605

DEPRECIATION

At 1 July 2025

2,398

15,547

15,072

33,017

Charge for period

-

147

At 31 December 2025

2,398

15,547

15,219

33,164

NET BOOK VALUE

At 31 December 2025

-

441

At 30 June 2025

-

588

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.25

£

Trade debtors

11,462

3,574

Prepayments

5,601

13,071

17,063

16,645

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.25

£

Trade creditors

125

99

Tax

32,184

19,516

Social security and other taxes

10,742

7,348

Other creditors

15,280

14,243

Accrued expenses

10,400

5,400

68,731

46,606

8.	RELATED PARTY DISCLOSURES

Mark Nunes-Vaz and Versha Badiani are the joint shareholders in Marchant Lewis Limited.

In addition Mark Nunes-Vaz and Versha Badiani are the controlling shareholders in Jordan Frank Limited. During the period the company invoiced Jordan Frank Limited £1,870 (2025 - £4,305). At the balance sheet date the outstanding sum due from Jordan Frank Limited is £Nil (2025 - £Nil)