REGISTERED NUMBER: 11205482 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Marlies Trading Ltd.

Page

Company Information

1

Report of the Directors

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D Edwards

Mrs M M Edwards

REGISTERED OFFICE:

Suite 3 Turner Business Centre

Greengate

Middleton

Greater Manchester

M24 1RU

REGISTERED NUMBER:

11205482 (England and Wales)

ACCOUNTANTS:

TH Accounting Solutions

Suite 3

Turner Business Centre

Greengate

Middleton

Greater Manchester

M24 1RU

The directors present their report with the financial statements of the company for the year ended 28 February 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 March 2025 to the date of this report.

D Edwards

Mrs M M Edwards

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:

D Edwards - Director

8 July 2026

FIXED ASSETS

Intangible assets

4

24,500

28,000

Tangible assets

5

133,204

136,024

157,704

164,024

CURRENT ASSETS

Cash at bank

5,318

4,781

CREDITORS

Amounts falling due within one year

59,408

92,301

NET CURRENT LIABILITIES

(54,090

)

(87,520

)

TOTAL ASSETS LESS CURRENT LIABILITIES

103,614

76,504

CREDITORS

Amounts falling due after more than one year

60,466

43,316

NET ASSETS

43,148

33,188

CAPITAL AND RESERVES

Called up share capital

6

105

105

Retained earnings

43,043

33,083

SHAREHOLDERS' FUNDS

43,148

33,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 8 July 2026 and were signed on its behalf by:

D Edwards - Director

1.	STATUTORY INFORMATION

Marlies Trading 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.

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 2024, 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.

Taxation

Taxation for the year 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 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.

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 year was 20 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

and 28 February 2026

35,000

AMORTISATION

At 1 March 2025

7,000

Amortisation for year

3,500

At 28 February 2026

10,500

NET BOOK VALUE

At 28 February 2026

24,500

At 28 February 2025

28,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

213,001

Additions

30,481

At 28 February 2026

243,482

DEPRECIATION

At 1 March 2025

76,977

Charge for year

33,301

At 28 February 2026

110,278

NET BOOK VALUE

At 28 February 2026

133,204

At 28 February 2025

136,024

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

1

100

100

5

B Ordinary

1

5

5

105

105