Company Registration No. 00385400 (England and Wales)
STANLEY MARSH & COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
STANLEY MARSH & COMPANY LIMITED
COMPANY INFORMATION
Directors
W Baxter
M Overton
Secretary
M Overton
Company number
00385400
Registered office
Suite 8
Phoenix House
Christopher Martin Road
Basildon
Essex
SS14 3EZ
Accountants
Rickard Luckin Limited
Suite 8
Phoenix House
Christopher Martin Road
Basildon
Essex
SS14 3EZ
STANLEY MARSH & COMPANY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
STANLEY MARSH & COMPANY LIMITED
BALANCE SHEET
AS AT
30 JUNE 2026
30 June 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
536
Investment properties
5
-
0
722,500
-
0
723,036
Current assets
Debtors
6
-
0
654
Cash at bank and in hand
847,399
356,112
847,399
356,766
Creditors: amounts falling due within one year
7
(183,648)
(31,037)
Net current assets
663,751
325,729
Total assets less current liabilities
663,751
1,048,765
Provisions for liabilities
-
0
(103,624)
Net assets
663,751
945,141
Capital and reserves
Called up share capital
2,000
2,000
Share premium account
400
400
Non-distributable profits reserve
8
-
0
457,932
Distributable profit and loss reserves
661,351
484,809
Total equity
663,751
945,141

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

STANLEY MARSH & COMPANY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2026
30 June 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 6 August 2026 and are signed on its behalf by:
W Baxter
M Overton
Director
Director
Company Registration No. 00385400
STANLEY MARSH & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
- 3 -
1
Accounting policies
Company information

Stanley Marsh & Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 8, Phoenix House, Christopher Martin Road, Basildon, Essex, SS14 3EZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on the break-up basis as the company is going into liquidation now that it has ceased trading.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

STANLEY MARSH & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

STANLEY MARSH & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
1
Accounting policies
(Continued)
- 5 -
1.10
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
92,360
-
0
Deferred tax
Origination and reversal of timing differences
(103,624)
24,790
Total tax (credit)/charge
(11,264)
24,790
STANLEY MARSH & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2025
1,527
Disposals
(1,527)
At 30 June 2026
-
0
Depreciation and impairment
At 1 July 2025
991
Depreciation charged in the year
305
Eliminated in respect of disposals
(1,296)
At 30 June 2026
-
0
Carrying amount
At 30 June 2026
-
0
At 30 June 2025
536
5
Investment property
2026
£
Fair value
At 1 July 2025
722,500
Disposals
(722,500)
At 30 June 2026
-
0

6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
630
Corporation tax recoverable
-
0
24
-
654
STANLEY MARSH & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
- 7 -
7
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
92,336
-
0
Other taxation and social security
1,767
1,069
Other creditors
89,545
29,968
183,648
31,037
8
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the year
457,932
867,157
Non distributable profits in the year
(457,932)
(409,225)
At the end of the year
-
457,932
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