REGISTERED NUMBER: 06507638 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

MARIMBA WORLD CHOCOLATE LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D I Wright

Mrs J H Wright

SECRETARY:

D I Wright

REGISTERED OFFICE:

134 South Street

Bishops Stortford

Hertfordshire

CM23 3BQ

REGISTERED NUMBER:

06507638 (England and Wales)

ACCOUNTANTS:

Cook and Partners Limited

Chartered Accountants

32 Rye Street

Bishop's Stortford

Hertfordshire

CM23 2HG

The directors present their report with the financial statements of the company for the year ended 28th February 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of sale of hot beverages and confectionery.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st March 2025 to the date of this report.

D I Wright

Mrs J H Wright

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D I Wright - Director

4th August 2026

FIXED ASSETS

Intangible assets

4

9,250

10,750

Tangible assets

5

121,805

93,025

131,055

103,775

CURRENT ASSETS

Stocks

139,534

123,084

Debtors

6

123,781

117,759

Cash at bank and in hand

21,784

31,970

285,099

272,813

CREDITORS

Amounts falling due within one year

7

186,152

117,063

NET CURRENT ASSETS

98,947

155,750

TOTAL ASSETS LESS CURRENT LIABILITIES

230,002

259,525

CREDITORS

Amounts falling due after more than one year

8

180,676

134,109

NET ASSETS

49,326

125,416

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

49,226

125,316

SHAREHOLDERS' FUNDS

49,326

125,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th August 2026 and were signed on its behalf by:

D I Wright - Director

Mrs J H Wright - Director

1.	STATUTORY INFORMATION

Marimba World Chocolate 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

Accounting convention

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.

Going Concern Justification

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 28th February 2026 have been prepared using the going concern basis of accounting.

Related party exemption

Revenue

Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year.

Revenue is recognised on the sale of goods when the goods are delivered and title has passed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable for the period by the company to the fund.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st March 2025

and 28th February 2026

15,000

AMORTISATION

At 1st March 2025

4,250

Charge for year

1,500

At 28th February 2026

5,750

NET BOOK VALUE

At 28th February 2026

9,250

At 28th February 2025

10,750

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st March 2025

38,233

174,223

259,957

472,413

Additions

-

49,447

331

49,778

At 28th February 2026

38,233

223,670

260,288

522,191

DEPRECIATION

At 1st March 2025

19,117

105,156

255,115

379,388

Charge for year

3,823

14,903

2,272

20,998

At 28th February 2026

22,940

120,059

257,387

400,386

NET BOOK VALUE

At 28th February 2026

15,293

103,611

2,901

121,805

At 28th February 2025

19,116

69,067

4,842

93,025

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

102,013

111,288

Other debtors

21,768

6,471

123,781

117,759

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,545

10,440

Trade creditors

157,642

72,596

Taxation and social security

20,056

19,833

Other creditors

4,909

14,194

186,152

117,063

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,545

Other creditors

180,676

130,564

180,676

134,109

9.	GUARANTEES AND OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the year end of £58,200 (2025: £36,500).