Registration number: 04377347

Marcom (Marketing Communications) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Marcom (Marketing Communications) Ltd

Company Information

Director

D O Iro

Registered office

Shepherd's Hall 6 Princes' Street Bath BA1 1HL

Accountants

Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Marcom (Marketing Communications) Ltd

(Registration number: 04377347)
Balance Sheet
31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	590	1,288
Current assets
Stocks	5	7,280	15,790
Debtors	6	33,853	32,765
Cash at bank and in hand		22,916	57,951
		64,049	106,506
Creditors: Amounts falling due within one year	7	(25,672)	(49,042)
Net current assets		38,377	57,464
Net assets		38,967	58,752
Capital and reserves
Called up share capital		110	110
Retained earnings		38,857	58,642
Shareholders' funds		38,967	58,752

Marcom (Marketing Communications) Ltd

(Registration number: 04377347)
Balance Sheet
31 March 2026

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 July 2026



.................................
D O Iro
 

......................................... D O Iro Director

Marcom (Marketing Communications) Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Shepherd's Hall
6 Princes' Street
Bath
BA1 1HL

These financial statements were authorised for issue by the director on 14 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of services in the ordinary course of the company’s activities and is shown net of value added tax,

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Marcom (Marketing Communications) Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Tax

The tax expense for the period comprises tax and is recognised in the profit and loss account.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% per annum straight line
Fixtures & Fittings	25% per annum reducing balance

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business and are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

The cost work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present condition. At each reporting date, work in progress is assessed for impairment.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Marcom (Marketing Communications) Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2025 - 8).

Marcom (Marketing Communications) Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	-	6,732	6,732
Additions	125	-	125
At 31 March 2026	125	6,732	6,857
Depreciation
At 1 April 2025	-	5,444	5,444
Charge for the year	31	792	823
At 31 March 2026	31	6,236	6,267
Carrying amount
At 31 March 2026	94	496	590
At 31 March 2025	-	1,288	1,288

5

Stocks

	2026 £	2025 £
Work in progress	7,280	15,790

6

Debtors

	2026 £	2025 £
Trade debtors	29,814	32,385
Other debtors	3,642	-
Prepayments	397	380
	33,853	32,765

Marcom (Marketing Communications) Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	9,610	20,438
Taxation and social security	6,848	14,861
Accruals and deferred income	2,399	6,863
Other creditors	6,815	6,880
	25,672	49,042