MARSHAR TRADING LLP - Filleted accounts

Registered number

OC361033

MARSHAR TRADING LLP

Filleted Accounts

31 December 2025

MARSHAR TRADING LLP
Registered number:		OC361033
Balance Sheet
as at 31 December 2025
Notes		2025		2024
£			£
Current assets
Debtors	3	1,735,092		1,603,837
Cash at bank and in hand		1,293		-
		1,736,385		1,603,837

Creditors: amounts falling due within one year	4	(114,760)		(75,026)

Net current assets		1,621,625		1,528,811

Total assets less current liabilities		1,621,625		1,528,811



Net assets attributable to members		1,621,625		1,528,811

Represented by:

Members' other interests
Revaluation reserve		90,095		-
Other reserves		1,531,530		1,528,811
		1,621,625		1,528,811

		1,621,625		1,528,811

Total members' interests
Members' other interests		1,621,625		1,528,811

		1,621,625		1,528,811

For the year ended 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 14 July 2026 and signed on their behalf by:





Mr. Mykhailo Kuchirka
Designated member

MARSHAR TRADING LLP
Notes to the Accounts
for the year ended 31 December 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the LLP		0		0


3	Debtors		2025		2024
£				£

	Other debtors		1,735,092		1,603,837


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		114,760		75,026

5	Revaluation reserve		2025		2024
£				£

	Other movements		90,095		-

	At 31 December 2025		90,095		-


6	Other information
	MARSHAR TRADING LLP is a limited liability partnership incorporated in England. Its registered office is:
	Suite 4076
	43 Bedford Street
	London
	WC2E 9HA