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Registered number: 09206837
Marlin Building Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
BWBCA Limited
Marlin Building Services Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Marlin Building Services Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 09206837

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 157,922 |  | 124,556
|  |  | 157,922 |  | 124,556
CURRENT ASSETS
Debtors | 5 | 1,484,111 |  | 1,001,897 |
Cash at bank and in hand |  | 439,831 |  | 428,114 |
|  | 1,923,942 |  | 1,430,011 |
Creditors: Amounts Falling Due Within One Year | 6 | (965,411 ) |  | (554,024 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 958,531 |  | 875,987
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,116,453 |  | 1,000,543
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (94,194 ) |  | (66,216 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,451 ) |  | (7,058 )
NET ASSETS |  |  | 1,007,808 |  | 927,269
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 1,007,708 |  | 927,169
SHAREHOLDERS' FUNDS |  |  | 1,007,808 |  | 927,269

Page 1
Page 2
Marlin Building Services Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

M B Angus Director
26 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Marlin Building Services Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Marlin Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09206837 . The registered office is 106 Frog Grove Lane, Wood Street Village, Guildford, Surrey, GU3 3HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The turnover in the profit and loss account represents amounts invoiced during the year, exclusive of VAT, adjusted to take in to account turnover relating to long-term contracts and contracts for ongoing services. The turnover regarding such contracts represents the value of work carried out during the period, including estimates of amounts not invoiced, determined by reference to the stage of completion.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Motor Vehicles | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. 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 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.
2.6. Factoring facility
The company uses a factoring facility with recourse for non-payment by the debtors. As the company has substantially retained the risks and rewards of ownership of the debtors they are recognised as an asset until they are collected or written off as bad debts. The secured liability due to the factoring company is shown within creditors.
3. Average Number of Employees
Average number of employees during the year was: 29 (2024: 29)
29 29
Page 3
Page 4
Marlin Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 202,917 | 246,193 | 449,110
Additions | 10,012 | 78,335 | 88,347
As at 30 September 2025 | 212,929 | 324,528 | 537,457
Depreciation
As at 1 October 2024 | 182,736 | 141,818 | 324,554
Provided during the period | 14,557 | 40,424 | 54,981
As at 30 September 2025 | 197,293 | 182,242 | 379,535
Net Book Value
As at 30 September 2025 | 15,636 | 142,286 | 157,922
As at 1 October 2024 | 20,181 | 104,375 | 124,556

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 347,593 |  | 172,639
Amounts recoverable on contracts | 625,913 |  | 600,354
Other debtors | 510,605 |  | 228,904
| 1,484,111 |  | 1,001,897

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,146 |  | 9,811
Trade creditors | 506,621 |  | 392,855
Other creditors | 313,413 |  | 20,049
Taxation and social security | 122,231 |  | 131,309
| 965,411 |  | 554,024

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 94,194 |  | 66,216

Page 4
Page 5
Marlin Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Secured Creditors
The following secured debts are included within creditors:

| 2025 |  | 2024
| £ |  | £
Ultimate Invoice Finance Ltd | 302,926 |  | 637

Ultimate Invoice Finance Limited hold a full form debenture comprising fixed and floating charges over the whole or substantially the whole of the business, assets and undertaking.
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 23,146 |  | 9,811
Later than one year and not later than five years | 94,194 |  | 66,216
| 117,340 |  | 76,027
| 117,340 |  | 76,027

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary A shares of £ 75.00 each | 75 |  | 75
1 Ordinary B shares of £ 15.00 each | 15 |  | 15
1 Ordinary C shares of £ 5.00 each | 5 |  | 5
1 Ordinary D shares of £ 5.00 each | 5 |  | 5
| 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Angus | 64,224 | 188,821 | (124,500 ) | - | 128,045

Interest has been charged on overdrawn loan accounts at the approved HM Revenue & Customs rate.
Page 5