REGISTERED NUMBER: 03573946 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

P M MARSH LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr D Marsh

SECRETARY:

Mrs W Marsh

REGISTERED OFFICE:

The Ivy House

1 Folly Lane

Petersfield

Hampshire

GU31 4AU

REGISTERED NUMBER:

03573946 (England and Wales)

ACCOUNTANTS:

Wallis White & Co

Accountants and Tax Consultants

The Ivy House

1 Folly Lane

Petersfield

Hampshire

GU31 4AU

FIXED ASSETS

Tangible assets

4

23,040

23,229

CURRENT ASSETS

Debtors

5

1,465

1,348

Cash at bank and in hand

(649

)

2,129

816

3,477

CREDITORS

Amounts falling due within one year

6

22,004

23,554

NET CURRENT LIABILITIES

(21,188

)

(20,077

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,852

3,152

PROVISIONS FOR LIABILITIES

1,985

1,985

NET (LIABILITIES)/ASSETS

(133

)

1,167

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(233

)

1,067

SHAREHOLDERS' FUNDS

(133

)

1,167

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

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

The director acknowledges his 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 profit or loss 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 director and authorised for issue on 31 July 2026 and were signed by:

Mr D Marsh - Director

1.	STATUTORY INFORMATION

P M Marsh Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover consists of net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Workshop

-

not provided

Plant and machinery

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

Workshop

machinery

equipment

Totals

£

£

£

£

COST

At 1 August 2024

12,286

51,754

923

64,963

Additions

-

-

1,707

1,707

At 31 July 2025

12,286

51,754

2,630

66,670

DEPRECIATION

At 1 August 2024

-

41,143

591

41,734

Charge for year

-

1,591

305

1,896

At 31 July 2025

-

42,734

896

43,630

NET BOOK VALUE

At 31 July 2025

12,286

9,020

1,734

23,040

At 31 July 2024

12,286

10,611

332

23,229

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

351

296

Other debtors

1,114

1,052

1,465

1,348

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

1,169

-

Trade creditors

2,340

6,138

Taxation and social security

542

542

Other creditors

17,953

16,874

22,004

23,554

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2024

1,067

Deficit for the year

(1,300

)

At 31 July 2025

(233

)