The Marketing Shop Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02795339

The Marketing Shop Limited

Filleted Unaudited Financial Statements

31 March 2025

The Marketing Shop Limited

Officers and Professional Advisers

Director	M Seymour

Registered office	3a The Wenta Business Centre
	Colne Way
	Watford
	WD24 7ND

Accountants	Warners
	Chartered Accountants
	3a The Wenta Business Centre
	Colne Way
	Watford
	WD24 7ND

The Marketing Shop Limited

Balance Sheet

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	123,421	123,421
Tangible assets	6	1	29
		---------	---------
		123,422	123,450

Creditors: amounts falling due within one year	7	121,347		121,169
		---------		---------
Net current liabilities			121,347	121,169
			---------	---------
Total assets less current liabilities			2,075	2,281
			-------	-------
Net assets			2,075	2,281
			-------	-------

Capital and reserves

Called up share capital	2	2
Profit and loss account	2,073	2,279
	-------	-------
Shareholders funds	2,075	2,281
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

M Seymour _______________ Director

Company registration number: 02795339

The Marketing Shop Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3a The Wenta Business Centre, Colne Way, Watford, WD24 7ND.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company continues to be supported by funding provided by the director and in the opinion of the director it is appropriate for the accounts to be prepared on a going concern basis.

Revenue recognition

Turnover represents the amount earned for work carried out during the year and takes account of the stage of completion of the work.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computers	-	30% straight line
Equipment	-	25% reducing balance

Product development costs are capitalised as intangible assets and amortised by reference to revenue streams. Amortisation commences only once product sales revenue is generated.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Development costs
	£
Cost
At 1 April 2024 and 31 March 2025	123,421
	---------
Amortisation
At 1 April 2024 and 31 March 2025	–
	---------
Carrying amount
At 31 March 2025	123,421
	---------
At 31 March 2024	123,421
	---------

6. Tangible assets

	Computer equipment	Equipment	Total
	£	£	£
Cost
At 1 April 2024	7,340	7,389	14,729
Disposals	( 7,212)	( 7,389)	( 14,601)
	-------	-------	--------
At 31 March 2025	128	–	128
	-------	-------	--------
Depreciation
At 1 April 2024	7,312	7,388	14,700
Charge for the year	27	1	28
Disposals	( 7,212)	( 7,389)	( 14,601)
	-------	-------	--------
At 31 March 2025	127	–	127
	-------	-------	--------
Carrying amount
At 31 March 2025	1	–	1
	-------	-------	--------
At 31 March 2024	28	1	29
	-------	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	14,580	14,580
Trade creditors	3,100	3,100
Accruals and deferred income	15,061	14,917
Director loan accounts	88,606	88,572
	---------	---------
	121,347	121,169
	---------	---------