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Registered number: 10491924 (England & Wales)
| MARLO LTD |
| DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |
| Pages for Filing with Registrar |
MARLO LTD
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 7
MARLO LTD
COMPANY INFORMATION
Directors | Maria Marinos
| Lowri Story
Registered number | 10491924
Registered Office | 40 Queen Anne Street
| London
| W1G 9EL
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
- 1 -
Registered number: 10491924 (England & Wales) MARLO LTD
BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 1,021 |  | -
Current assets |  |  |  |  |
Debtors | 5 | 3,506 |  | 1,080 |
Cash at bank and in hand |  | 62,117 |  | 59,227 |
|  | 65,623 |  | 60,307 |
Creditors: amounts falling due within one year | 6 | (46,669) |  | (34,568) |
Net current assets |  |  | 18,954 |  | 25,739
Total assets less current liabilities |  |  | 19,975 |  | 25,739
Net assets |  |  | 19,975 |  | 25,739
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 19,974 |  | 25,738
Total equity |  |  | 19,975 |  | 25,739
- 2 -
Registered number: 10491924 (England & Wales) MARLO LTD
BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Directors' Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Lowri Story | Maria Marinos
Director | Director
Date: 27 July 2026 |
The notes on pages 4 to 7 form part of these financial statements. - 3 -
MARLO LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General Information
Marlo Ltd is a private company limited by share capital, incorporated in England and Wales, registered number 10491924. The address of the registered office is 40 Queen Anne Street, London, W1G 9EL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, the 'Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going Concern
The financial statements have been prepared on the going concern basis. As at the date these financial statements are signed, the directors have considered the available information about the future, and expect the company to have sufficient financial resources and support to enable the company to meet its liabilities as they fall due, for a period of at least twelve months, from the date these financial statements are approved.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Taxation
Tax is recognised in the Profit and Loss Account. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. - 4 -
MARLO LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and Loss Account.
| 2.6 | Debtors
Short-term debtors are measured at the transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they are paid.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
- 5 -
MARLO LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 December 2024 | 3,406
| Additions | 1,166
| At 30 November 2025 | 4,572
| Depreciation |
| At 1 December 2024 | 3,406
| Charge for the year | 145
| At 30 November 2025 | 3,551
| Net book value |
| At 30 November 2025 | 1,021
| At 30 November 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,408 | 1,080
| Other debtors | 98 | -
|  | 3,506 | 1,080
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,880 | -
| Corporation tax | 21,286 | 23,454
| Other taxation and social security | - | 3,204
| Other creditors | 20,503 | 7,910
|  | 46,669 | 34,568
- 6 -
MARLO LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Related party transactions
| At the year end, the company owed the directors £3,104 (2024 - £2,322).
- 7 -