MARSH MANAGEMENT LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08545141

MARSH MANAGEMENT LIMITED

Filleted Unaudited Financial Statements

31 October 2025

MARSH MANAGEMENT LIMITED

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,701,988	1,739,168
Investments	6	20	20
		------------	------------
		1,702,008	1,739,188

Current assets

Debtors	7	258,389	261,137
Cash at bank and in hand		2,657	2,667
		---------	---------
		261,046	263,804

Creditors: amounts falling due within one year	8	1,598,362	1,616,718
		------------	------------
Net current liabilities		1,337,316	1,352,914
		------------	------------
Total assets less current liabilities		364,692	386,274

Creditors: amounts falling due after more than one year	9	489,021	609,026
		---------	---------
Net liabilities		( 124,329)	( 222,752)
		---------	---------

Capital and reserves

Called up share capital	20	20
Profit and loss account	( 124,349)	( 222,772)
	---------	---------
Shareholders deficit	( 124,329)	( 222,752)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MARSH MANAGEMENT LIMITED

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

RGS Johal

Director

Company registration number: 08545141

MARSH MANAGEMENT LIMITED

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sovereign House, 184 Nottingham Road, Nottingham, NG7 7BA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The financial statements have been prepared on a going concern basis.

The financial statements have been prepared on a going concern basis. The validity of this assumption depends upon the continued financial support of the directors who have indicated their willingness to continue to support the company financially. On this basis the directors consider the company is a going concern for the foreseeable future.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	Not depreciated - 15% straight line on refurbishment
Long leasehold property	-	250 years

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 4 ).

5. Tangible assets

	Freehold property	Long leasehold property	Total
	£	£	£
Cost
At 1 November 2024	2,603,594	133,401	2,736,995
Additions	4,500	–	4,500
	------------	---------	------------
At 31 October 2025	2,608,094	133,401	2,741,495
	------------	---------	------------
Depreciation
At 1 November 2024	993,555	4,272	997,827
Charge for the year	41,146	534	41,680
	------------	---------	------------
At 31 October 2025	1,034,701	4,806	1,039,507
	------------	---------	------------
Carrying amount
At 31 October 2025	1,573,393	128,595	1,701,988
	------------	---------	------------
At 31 October 2024	1,610,039	129,129	1,739,168
	------------	---------	------------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 November 2024 and 31 October 2025	20
	----
Impairment
At 1 November 2024 and 31 October 2025	–
	----

Carrying amount
At 31 October 2025	20
	----
At 31 October 2024	20
	----

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	258,389	261,137
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	118,362	116,718
Other creditors	1,480,000	1,500,000
	------------	------------
	1,598,362	1,616,718
	------------	------------

Bank loans are secured against the assets of the company.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	468,021	588,026
Trade creditors	21,000	21,000
	---------	---------
	489,021	609,026
	---------	---------

Bank loans are secured against the assets of the company.

10. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 Section 1A Appendix C34-36 Related Parties Disclosures not to disclose transactions with other group entities whose voting rights are 100% controlled within the group. As at 31 October 2025 included in other creditors are amounts of £1,480,000 (2024 £1,500,000) owed by the company to related parties. No interest was charged on these amounts.