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Registered number: 1640117 MARLIN CHEMICALS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
MARLIN CHEMICALS LIMITED COMPANY INFORMATION
Directors | Mrs L M Williams
| Mrs D M Mottram
| M B M Williams
Registered number | 1640117
Registered office | Hearts of Oak House
| Pembroke Road
| Sevenoaks
| Kent
| TN13 1XR
Accountants | Creasey Son & Wickenden
| Chartered Accountants
| Hearts of Oak House
| Pembroke Road
| Sevenoaks
| Kent
| TN13 1XR
MARLIN CHEMICALS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
MARLIN CHEMICALS LIMITED REGISTERED NUMBER: 1640117 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 875,000 |  | 875,000
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 31,453 |  | 32,882 |
Debtors: amounts falling due within one year | 5 | 106,737 |  | 220,449 |
Cash at bank and in hand | 6 | 475,866 |  | 425,055 |
|  | 614,056 |  | 678,386 |
Creditors: amounts falling due within one year | 7 | (3,045) |  | (7,133) |
Net current assets |  |  | 611,011 |  | 671,253
Net assets |  |  | 1,486,011 |  | 1,546,253
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 222,000 |  | 222,000
Capital redemption reserve |  |  | 28,000 |  | 28,000
Profit and loss account |  |  | 1,236,011 |  | 1,296,253
|  |  | 1,486,011 |  | 1,546,253
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. Page 1
MARLIN CHEMICALS LIMITED REGISTERED NUMBER: 1640117 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 July 2026.
Mrs D M Mottram
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
MARLIN CHEMICALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Marlin Chemicals Limited is incorporated in England and Wales and is a company limited by shares. Its registered office is at Hearts of Oak House, Pembroke Road, Sevenoaks, Kent TN13 1XR. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared and presented in pounds Sterling. Values are rounded to the nearest £1. They present information for this company alone. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
On the basis of their assessment the directors consider that there are no material uncertainties that cast significant doubt upon the company's ability to continue as a going concern. As such they continue to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | INVESTMENT PROPERTY
Investment property is carried at fair value updated at each balance sheet date by the directors, derived from the current market rents and investment property yields for comparable property, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified. Changes in fair value are recognised in the Profit and loss account
| 2.4 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
MARLIN CHEMICALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.8 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
MARLIN CHEMICALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 875,000
| At 31 December 2025 | 875,000
The 2025 valuations were made by Lambert and Foster, Chartered Surveyors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 439,211 | 439,211
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 31,453 | 32,882
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 106,737 | 220,449
| Included within other debtors due within one year are loans to the following directors: Mr M B M Williams £96,776 (2024 - £101,171). Mrs D Mottram £nil (2024 - £104,638). The sums are repayable on demand and interest was charged at HMRC official rate.
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MARLIN CHEMICALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 475,866 | 425,055
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 45 | 1,363
| Other creditors | - | 2,770
| Accruals and deferred income | 3,000 | 3,000
|  | 3,045 | 7,133
8. | RELATED PARTY TRANSACTIONS
| The table below shows the transactions and balances with related parties. Those with "parties influenced by this company" are with the company's subsidiary undertakings. Remuneration is not included below as it is disclosed elsewhere in these financial statements. None of the balances below are secured or guaranteed. No impairment charge has been recognised. All are due to be settled by payment rather than some other form of consideration.
|  | 2025 | 2024
|  | £ | £
| Paid to key management personnel | 11,700 | 10,800
| Received from key management personnel | 17,309 | 15,252
| Owed by key management personnel | 96,776 | 205,809
9. | CONTROLLING PARTY
The company is controlled by the trustees of the Mrs L M Williams Family Discretionary Trust.
Page 6