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

COMPANY REGISTRATION NUMBER: 00873769

The Marketing Society Limited

Company Limited by Guarantee

Filleted Financial Statements

31 December 2025

The Marketing Society Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

The Marketing Society Limited

Company Limited by Guarantee

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	7	146,443	120,520
Tangible assets	8	15,285	9,275
		---------	---------
		161,728	129,795

Current assets

Debtors	9	336,484	331,441
Cash at bank and in hand		821,070	616,599
		------------	---------
		1,157,554	948,040

Creditors: amounts falling due within one year	10	( 1,174,379)		( 1,135,380)
		------------		------------
Net current liabilities			( 16,825)	( 187,340)
			---------	---------
Total assets less current liabilities			144,903	( 57,545)

Creditors: amounts falling due after more than one year	11	–	( 33,333)
		---------	--------
Net assets/(liabilities)		144,903	( 90,878)
		---------	--------

Capital and reserves

Profit and loss account	144,903	( 90,878)
	---------	--------
Members funds/(deficit)	144,903	( 90,878)
	---------	--------

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 income and expenditure account has not been delivered.

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 Marketing Society Limited

Company Limited by Guarantee

Balance Sheet (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 18 June 2026 , and are signed on behalf of the board by:

J Foo (Treasurer)

Director

Company registration number: 00873769

The Marketing Society Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 167-169 Great Portland Street , London, W1W 5PF.

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, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £ unless otherwise stated. Accounting policies have been applied consistently in the current and preceding year.

Going concern

At the 31 December 2025, The Marketing Society's balance sheet had net assets of £144,903 (2024: net liabilities of £90,878) and net current liabilities of £16,825 (2024: £187,340). The company had cash at bank of £821,070 (2024: £616,599). The Directors have considered a period of at least 12 months from the date of these accounts and are confident that The Marketing Society is a Going Concern. The plans for 2026 and 2027 reflect the continuing economic uncertainty although the Company expects to continue to generate a profit. The directors have prepared cash flow forecasts covering the period to 30 June 2027. These indicate that the company has sufficient cash to meet its liabilities as they fall due. Consequently, the financial statements have been prepared on a going concern basis.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group as its only subsidiary is dormant.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover is recognised in the following ways: - for membership - on the receipt of the subscription - for events - according to the date of the event. Income received in advance of the event is deferred until the event has taken place. - for sponsorship income - this is recognised over the life of the agreement and therefore deferred at the year end if the agreement runs into the following year. Sponsorship income for an event is recognised on the date of the event. Income received in advance of the event is deferred until the event has taken place.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Computer software	-	25% or 33% on a straight line basis

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

	Computer equipment	-	33% on a straight line basis

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Trade and other debtors Trade and other debtors are initially recorded at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts expect where the effect of discounting would be immaterial. In such cases, receivables and stated at cost less impairment losses for bad and doubtful debts. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Trade and other creditors Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Company limited by guarantee

The company is limited by guarantee, not having share capital and consequently the liability of members is limited. Every member of the Society undertakes to contribute to the assets of the Society. In the event of the Society being wound up, a member may be requested to pay for the debts and liabilities of the Society that were contracted whilst they were a member as well as the costs, charges and expenses of the winding-up of the Society, not exceeding one years subscriptions.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 26 (2024: 25 ).

6. Investment

The Marketing Society Limited holds 10,000 1HKD shares in The Marketing Society Asia at £nil value.

The Marketing Society Asia was dormant for 2024 and 2025 and does not have a bank account.

The accounts for The Marketing Society (UK) are individual parent company accounts only and do not include the subsidiary on the basis that subsidiary is dormant.

7. Intangible assets

	Computer software
	£
Cost
At 1 January 2025	197,457
Additions	91,122
	---------
At 31 December 2025	288,579
	---------
Amortisation
At 1 January 2025	76,937
Charge for the year	65,199
	---------
At 31 December 2025	142,136
	---------
Carrying amount
At 31 December 2025	146,443
	---------
At 31 December 2024	120,520
	---------

8. Tangible assets

	Computer equipment
	£
Cost
At 1 January 2025	17,626
Additions	13,625
	--------
At 31 December 2025	31,251
	--------
Depreciation
At 1 January 2025	8,351
Charge for the year	7,615
	--------
At 31 December 2025	15,966
	--------
Carrying amount
At 31 December 2025	15,285
	--------
At 31 December 2024	9,275
	--------

9. Debtors

	2025	2024
	£	£
Trade debtors	251,366	251,517
Other debtors	85,118	79,924
	---------	---------
	336,484	331,441
	---------	---------

10. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	50,000
Trade creditors	104,472	161,214
Corporation tax	1,249	693
Social security and other taxes	145,647	124,002
Other creditors	923,011	799,471
	------------	------------
	1,174,379	1,135,380
	------------	------------

The bank loan was secured by a debenture including fixed and floating charges over the assets of the company.

11. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	33,333
	----	--------

The bank loan was secured by fixed and floating charges over the assets of the company.

Bank loans and overdrafts includes amounts of £nil payable in instalments due in more than 5 years (2024: £nil).

12. Other financial commitments

The bank holds a debenture including fixed and floating charges over the assets of the company to cover a direct debit facility of £500,000 and credit card facility of £70,000.

13. Summary audit opinion

The auditor's report dated 19 June 2026 was unqualified .

The senior statutory auditor was Shivani Kothari , for and on behalf of Moore Kingston Smith LLP .

14. Related party transactions

All of the directors are members of the Society. Some members of the Board received free membership during the year totalling £6,435 (2024: £5,280). No other related party transactions were identified which require disclosure under FRS 102 Section 1A.