IRIS Accounts Production v26.1.10.61 09912538 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09912538 2024-12-31 09912538 2025-12-31 09912538 2025-01-01 2025-12-31 09912538 2023-12-31 09912538 2024-01-01 2024-12-31 09912538 2024-12-31 09912538 ns15:EnglandWales 2025-01-01 2025-12-31 09912538 ns14:PoundSterling 2025-01-01 2025-12-31 09912538 ns10:Director1 2025-01-01 2025-12-31 09912538 ns10:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 09912538 ns10:SmallEntities 2025-01-01 2025-12-31 09912538 ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09912538 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09912538 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09912538 ns10:FullAccounts 2025-01-01 2025-12-31 09912538 ns5:CurrentFinancialInstruments 2025-12-31 09912538 ns5:CurrentFinancialInstruments 2024-12-31 09912538 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09912538 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09912538 ns5:FurnitureFittings 2025-01-01 2025-12-31 09912538 ns5:FurnitureFittings 2024-12-31 09912538 ns5:FurnitureFittings 2025-12-31 09912538 ns5:FurnitureFittings 2024-12-31 09912538 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09912538 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 09912538 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Marshall's Yard Management Company |

| Limited |

Marshall's Yard Management Company

Limited (Registered number: 09912538)

Contents of the Financial Statements

for the Year Ended 31 December 2025

| Page |

Chartered accountants' report | 1 |

Statement of financial position | 2 |  | to |  | 3

Notes to the financial statements | 4 |  | to |  | 6

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Marshall's Yard Management Company

Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marshall's Yard Management Company Limited for the year ended 31 December 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Marshall's Yard Management Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Marshall's Yard Management Company Limited and state those matters that we have agreed to state to the Board of Directors of Marshall's Yard Management Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marshall's Yard Management Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Marshall's Yard Management Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Marshall's Yard Management Company Limited. You consider that Marshall's Yard Management Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Marshall's Yard Management Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

22 July 2026

Marshall's Yard Management Company

Limited (Registered number: 09912538)

Statement of Financial Position

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

Current assets

Debtors | 6 | 4,680 |  | 4,628 |  |

Creditors

Amounts falling due within one year | 7 | 503 |  | 2,804 |  |

Net current assets | 4,177 |  | 1,824 |  |

Total assets less current liabilities | 4,177 |  | 1,824 |  |

Reserves

Income and expenditure account | 4,177 |  | 1,824 |  |

Members' funds | 4,177 |  | 1,824 |  |

Marshall's Yard Management Company

Limited (Registered number: 09912538)

Statement of Financial Position - continued

31 December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

J C Burgess - Director

Marshall's Yard Management Company

Limited (Registered number: 09912538)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Marshall's Yard Management Company Limited, is a private company, limited by guarantee, registered in England and Wales. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

| The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is Pounds Sterling (£).

2. | Statement of compliance

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Fixtures and fittings | - | 33% on a straight line basis

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Marshall's Yard Management Company

Limited (Registered number: 09912538)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

4. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | Tangible fixed assets

| Fixtures

| and

| fittings

£ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 1,187 |  |

| Depreciation

| At 1 January 2025

| and 31 December 2025 | 1,187 |  |

| Net book value

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Other debtors | 4,095 |  | 4,045 |  |

| Prepayments | 585 |  | 583 |  |

4,680 |  | 4,628 |  |

Marshall's Yard Management Company

Limited (Registered number: 09912538)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 77 |  | - |  |

| Accrued expenses | 426 |  | 2,804 |  |

503 |  | 2,804 |  |