Registration number: 16136148

Martlet Accounting Limited

(Registration number: 16136148)

Balance Sheet as at 31 March 2026

	Note	2026 £
Fixed assets
Tangible assets	3	1,098
Current assets
Debtors	4	2,500
Cash at bank and in hand		14,148
		16,648
Creditors: Amounts falling due within one year	5	(14,868)
Net current assets		1,780
Net assets		2,878
Capital and reserves
Called up share capital		100
Retained earnings		2,778
Shareholders' funds		2,878

For the financial period 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 period in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

These financial statements, which 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 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 15 July 2026
 

......................................... Mrs A Marsh Director

Martlet Accounting Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2024 to 31 March 2026

1	Accounting policies

Statutory information

Martlet Accounting Limited is a private company, limited by shares, domiciled in England and Wales, company number 16136148. The registered office is at 1 Coniston Close, Penistone, Sheffield, S36 8HQ.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration recieved or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. Revenue is recognised at the point of service delivery.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% straight line

Martlet Accounting Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2024 to 31 March 2026 (continued)

1	Accounting policies (continued)

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.

2	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2.

Martlet Accounting Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2024 to 31 March 2026 (continued)

3	Tangible assets

	Office equipment £
Cost
Additions	1,198
At 31 March 2026	1,198
Depreciation
Charge for the period	100
At 31 March 2026	100
Carrying amount
At 31 March 2026	1,098

4

Debtors

	2026 £
Trade debtors	2,500

5

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Taxation and social security	5,927
Accruals and deferred income	1,080
Other creditors	7,861
	14,868