IRIS Accounts Production v26.1.10.61 13686747 Board of Directors 1.7.24 30.6.25 30.6.25 0 0 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13686747 2024-06-30 13686747 2025-06-30 13686747 2024-07-01 2025-06-30 13686747 2023-06-30 13686747 2023-07-01 2024-06-30 13686747 2024-06-30 13686747 ns15:EnglandWales 2024-07-01 2025-06-30 13686747 ns14:PoundSterling 2024-07-01 2025-06-30 13686747 ns10:Director1 2024-07-01 2025-06-30 13686747 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13686747 ns10:SmallEntities 2024-07-01 2025-06-30 13686747 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13686747 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 13686747 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 13686747 ns10:FullAccounts 2024-07-01 2025-06-30 13686747 1 2024-07-01 2025-06-30 13686747 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 13686747 ns10:Director2 2024-07-01 2025-06-30 13686747 ns10:RegisteredOffice 2024-07-01 2025-06-30 13686747 ns5:CurrentFinancialInstruments 2025-06-30 13686747 ns5:CurrentFinancialInstruments 2024-06-30 13686747 ns5:ShareCapital 2025-06-30 13686747 ns5:ShareCapital 2024-06-30 13686747 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 13686747 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 13686747 ns5:NetGoodwill 2024-07-01 2025-06-30 13686747 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 13686747 ns5:NetGoodwill 2024-06-30 13686747 ns5:NetGoodwill 2025-06-30 13686747 ns5:NetGoodwill 2024-06-30 13686747 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 13686747 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 13686747 ns10:OrdinaryShareClass1 2025-06-30 13686747 2 ns10:Director2 2024-06-30 13686747 2 ns10:Director2 2023-06-30 13686747 2 ns10:Director2 2024-07-01 2025-06-30 13686747 2 ns10:Director2 2023-07-01 2024-06-30 13686747 2 ns10:Director2 2025-06-30 13686747 2 ns10:Director2 2024-06-30

REGISTERED NUMBER: 13686747 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

MARY E LOWE LIMITED

MARY E LOWE LIMITED (REGISTERED NUMBER: 13686747)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

MARY E LOWE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | P J Gilmore

| Ms M E Lowe

| REGISTERED OFFICE: | Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

| REGISTERED NUMBER: | 13686747 (England and Wales)

| ACCOUNTANTS: | Wallwork Nelson & Johnson

| Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

MARY E LOWE LIMITED (REGISTERED NUMBER: 13686747)

BALANCE SHEET

30 JUNE 2025

| 30/6/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

CURRENT ASSETS

Debtors | 5 | 241,670 |  | 166,012 |  |

Cash at bank | 2,020 |  | 133 |  |

243,690 |  | 166,145 |  |

CREDITORS

Amounts falling due within one year | 6 | 241,853 |  | 164,668 |  |

NET CURRENT ASSETS | 1,837 |  | 1,477 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,838 |  | 1,478 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 1,738 |  | 1,378 |  |

SHAREHOLDERS' FUNDS | 1,838 |  | 1,478 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

P J Gilmore - Director

MARY E LOWE LIMITED (REGISTERED NUMBER: 13686747)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Mary E Lowe 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill relates to the amount paid in connection to a business acquired in 2021. This amount is not being amortised.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Financial instruments

| A basic financial instrument is a contract that gives rise to a financial asset in one entity and a financial liability or equity instrument of another entity

| The following assets and liabilities are classified as financial instruments; amounts owed by group undertakings, other debtors and other creditors.

| Amounts owed from group undertakings are measured at the undiscounted amount of cash or other consideration expected to be received..

| Financial assets are assessed at the end of the reporting period for objective evidence of impairment and if applicable is recognised as appropriate.

| 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.

MARY E LOWE LIMITED (REGISTERED NUMBER: 13686747)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| Going concern

| The Directors believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future, Thus the going concern basis of accosting has been adopted in preparing the annual financial statements.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1 |  |

| At 30 June 2024 | 1 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/6/25 |  | 30/6/24

£ | £ |

| Amounts owed by group undertakings | 241,386 |  | 164,056 |  |

| Directors' current accounts | 284 |  | 1,956 |  |

241,670 |  | 166,012 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/6/25 |  | 30/6/24

£ | £ |

| Tax | 131,282 |  | 89,969 |  |

| VAT | 108,028 |  | 73,123 |  |

| Other creditors | 1 |  | 1 |  |

| Accrued expenses | 2,542 |  | 1,575 |  |

241,853 |  | 164,668 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/6/25 |  | 30/6/24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

MARY E LOWE LIMITED (REGISTERED NUMBER: 13686747)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30/6/25 |  | 30/6/24

£ | £ |

| Ms M E Lowe

| Balance outstanding at start of year | 1,956 |  | (21,218 | ) |

| Amounts advanced | 203,818 |  | 167,540 |  |

| Amounts repaid | (205,490 | ) | (144,366 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 284 |  | 1,956 |  |

| Amounts owed to/from the Director at the year end are repayable on demand. Interest has been charged on amounts owing to the Director at the rate of 2.25%.

9. | RELATED PARTY DISCLOSURES

| Vincents Solicitors Limited has a participating interest in the company.

| During the year various monies have been loaned between the company and Vincents Solicitors Limited. Included in debtors is an amount of £241,386 (2024: £164,056) due from Vincents Solicitors Limited. The amount outstanding at the year end is payable on demand and no interest has been charged.