Marker & Eccles Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 03837983

		30 September 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		38,424		39,799
Tangible Assets	5		4,468		3,897

			42,892		43,696
CURRENT ASSETS
Stocks	6	1,755		1,700
Debtors		34,471		40,619
Cash at bank and in hand		143,440		29,871

		179,666		72,190
Creditors: Amounts Falling Due Within One Year		(152,459 )		(84,350 )

NET CURRENT ASSETS (LIABILITIES)			27,207		(12,160 )

TOTAL ASSETS LESS CURRENT LIABILITIES			70,099		31,536

NET ASSETS			70,099		31,536

CAPITAL AND RESERVES
Called up share capital	7		900		900
Profit and Loss Account			69,199		30,636

SHAREHOLDERS' FUNDS			70,099		31,536

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Marker & Eccles Limited

Abridged Balance Sheet (continued)

As At 30 September 2025

For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board of directors on 13 February 2026 and were signed on its behalf by:

Mr Iain James

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Marker & Eccles Limited is a private company, limited by shares, incorporated in England & Wales.

The registered number is 03837983 .

The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.

Dividends paid to the directors are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

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

Turnover represents net invoiced sales of goods and work done excluding Value Added Tax (VAT).

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is being amortised in equal monthly instalments of £125.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

No depreciation is charged in the period of acquisition.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Work in Progress is valued at the prime cost of labour plus other direct costs.

2.6. Accounting Reference Date

The accounting reference date has been shortened to 30 September 2025.

These accounts are then for the 11 month period ended 30 September 2025.

2.7. Comparative Figures

The comparative figures used throughout these accounts are as at 31 October 2024 or are for the 13 month period ended on that date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, who are employed under a contract of service during the period was: NIL (2024: NIL)

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Marker & Eccles Limited

Notes to the Abridged Financial Statements (continued)

For the Period 1 November 2024 to 30 September 2025

4. Intangible Assets

	Total
	£
Cost
As at 1 November 2024	63,924

As at 30 September 2025	63,924

Amortisation
As at 1 November 2024	24,125
Provided during the period	1,375

As at 30 September 2025	25,500

Net Book Value
As at 30 September 2025	38,424

As at 1 November 2024	39,799

5. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	21,821
Additions	1,106

As at 30 September 2025	22,927

Depreciation
As at 1 November 2024	17,924
Provided during the period	535

As at 30 September 2025	18,459

Net Book Value
As at 30 September 2025	4,468

As at 1 November 2024	3,897

6. Stocks

	30 September 2025	31 October 2024
	£	£
Work in progress	1,755	1,700

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Marker & Eccles Limited

Notes to the Abridged Financial Statements (continued)

For the Period 1 November 2024 to 30 September 2025

7. Share Capital

	30 September 2025	31 October 2024
Allotted, called up and fully paid	£	£
900 Ordinary A shares of £ 0.97 each	873	873
900 Ordinary B shares of £ 0.01 each	9	9
900 Ordinary C shares of £ 0.01 each	9	9
900 Ordinary D shares of £ 0.01 each	9	9

	900	900

Mr Iain James owns 750 ordinary A voting shares of 97p, 675 ordinary J non-voting shares of 1p and 900 ordinary M non-voting shares of 1p.

Mrs Aileen James owns 150 ordinary A voting shares of 97p, 225 ordinary J non-voting shares of 1p and 900 ordinary B non-voting shares of 1p.

8. Ultimate Controlling Party

The Company was controlled throughout the period from 1 November 2024 to 28 February 2025 by the Directors, Mr Iain James and Mr Brian Bolger, who each held 41.666% of the total number of voting shares issued. Following Mr Brian Bolger's withdrawal the Company was controlled by the Director Mr Iain James who held 62.44% of the total number of voting shares issued, rising to 83.33% from 11 April 2025 and remaining at that level for the remainder of the period.