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Company No: 13838862 (England and Wales)

# MARCHEL INVESTMENTS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH THE REGISTRAR

MARCHEL INVESTMENTS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026

Contents

MARCHEL INVESTMENTS LIMITED

## BALANCE SHEET

AS AT 31 JANUARY 2026
MARCHEL INVESTMENTS LIMITED

## BALANCE SHEET (continued)

AS AT 31 JANUARY 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 0 |  | 107,434
|  | 0 |  | 107,434
Current assets |  |  |  |
Debtors | 4 | 201 |  | 4,307
Cash at bank and in hand |  | 134,766 |  | 239
|  | 134,967 |  | 4,546
Creditors: amounts falling due within one year | 5 | ( 8,991) |  | ( 6,590)
Net current assets/(liabilities) |  | 125,976 |  | (2,044)
Total assets less current liabilities |  | 125,976 |  | 105,390
Creditors: amounts falling due after more than one year | 6 | ( 116,426) |  | ( 115,724)
Net assets/(liabilities) |  | 9,550 |  | ( 10,334)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 9,450 |  | ( 10,434 )
Total shareholders' funds/(deficit) |  | 9,550 |  | ( 10,334)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Marchel Investments Limited (registered number: 13838862) were approved and authorised for issue by the Board of Directors on 17 July 2026. They were signed on its behalf by:

M E McQuaid Director |

MARCHEL INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026
MARCHEL INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Marchel Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Dere Street House Bowburn North Industrial Estate, Bowburn, Durham, DH6 5PF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 February 2025 | 107,434
Additions | 2,526
Disposals | (109,960)
As at 31 January 2026 | 0

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Prepayments | 0 |  | 879
Deferred tax asset | 0 |  | 3,428
Other debtors | 201 |  | 0
| 201 |  | 4,307

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 3,318 |  | 3,254
Accruals | 3,421 |  | 3,336
Taxation and social security | 2,252 |  | 0
| 8,991 |  | 6,590

#### 6. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Amounts owed to directors | 116,426 |  | 115,724

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's directors

| 2026 |  | 2025
| £ |  | £
Amounts owed to directors | (116,426) |  | (115,724)

The loans are unsecured, interest free, with no fixed repayment dates. Repayment is not expected within one year of the balance sheet date.