Company registration number: 07575462
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Martin Dresner Limited
Pages for filing with the Registrar
Company registration number: 07575462
Martin Dresner Limited
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 4,340 4,871
4,340 4,871
Current assets
Debtors 5 3,072 2,123
Investments 345,879 338,364
Cash at bank and in hand 123,484 130,320
472,435 470,807
Creditors: amounts falling due within one year
6 (18,574) (28,259)
Net current assets 453,861 442,548
Total assets less current liabilities 458,201 447,419
NET ASSETS 458,201 447,419
Capital and reserves
Called up share capital 100 100
Profit and loss account 458,101 447,319
TOTAL EQUITY 458,201 447,419
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07575462
Martin Dresner Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Dresner, Director
2 August 2026
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Martin Dresner Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Martin Dresner Limited is a private company registered in England and Wales. Its registered number is 07575462. The company is limited by shares. Its registered office is Grove House West, North Lane, Roundhay, Leeds, LS8 2QW.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Martin Dresner Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 12,934
Additions 900
Disposals (2,412)
At 31 March 2026 11,422
Depreciation
At 1 April 2025 8,063
Charge for year 1,221
Eliminated on disposal (2,202)
At 31 March 2026 7,082
Net book value
At 31 March 2026 4,340
At 31 March 2025 4,871
5 Debtors
31 Mar 26 31 Mar 25
£ £
Trade debtors 2,144 -
Prepayments and accrued income 928 2,123
3,072 2,123
6 Creditors: amounts falling due within one year
31 Mar 26 31 Mar 25
£ £
Amounts owed to directors 753 441
Taxation 15,371 25,368
Accruals and deferred income 2,450 2,450
18,574 28,259
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Martin Dresner Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
7 Investments
The current cost value of investments at 31 March 2026 - £345,879 (2025 - £338,364). The current market value of investments at 31 March 2026 - £425,221 (2025 - £383,167).


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