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Registration number: 05042618

Marchand Petit Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Marchand Petit Holdings Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Marchand Petit Holdings Limited

(Registration number: 05042618)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,025,906 | 1,025,302
Current assets |  |  |
Debtors | 6 | - | 1,224
Cash at bank and in hand |  | 14,575 | 12,937
|  | 14,575 | 14,161
Creditors: Amounts falling due within one year | 7 | (23,285) | (31,713)
Net current liabilities |  | (8,710) | (17,552)
Net assets |  | 1,017,196 | 1,007,750
Capital and reserves |  |  |
Called up share capital |  | 540 | 540
Share premium reserve |  | 269,460 | 269,460
Capital redemption reserve |  | 260 | 260
Profit and loss account |  | 746,936 | 737,490
Shareholders' funds |  | 1,017,196 | 1,007,750

Marchand Petit Holdings Limited

(Registration number: 05042618)
Statement of Financial Position as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 13 August 2026 and signed on its behalf by:

Mr P Gardner Director
Mr S J Cartwright Director

Marchand Petit Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mount Joy 4 Higher Warren Rd
Kingsbridge
Devon
TQ7 1LG

Principal activity

The principal activity of the company is that of the letting of owned real estate.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Marchand Petit Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Marchand Petit Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Land and buildings £ | Long leasehold land and buildings £ | Total £
Cost or valuation
At 1 January 2025 | 661,542 | 363,760 | 1,025,302
Additions | 604 | - | 604
At 31 December 2025 | 662,146 | 363,760 | 1,025,906
Depreciation
Carrying amount
At 31 December 2025 | 662,146 | 363,760 | 1,025,906
At 31 December 2024 | 661,542 | 363,760 | 1,025,302

Included within the net book value of land and buildings above is £662,146 (2024 - £661,542) in respect of freehold land and buildings and £363,760 (2024 - £363,760) in respect of long leasehold land and buildings.

Marchand Petit Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Investment properties

As at 31 December 2024 the directors consider there to be no material difference between the cost price of the investment properties and the market value.

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | - | 1,040
Prepayments | - | 184
| - | 1,224

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 830 | -
Taxation and social security | 14,168 | 12,535
Accruals and deferred income | 7,343 | 7,178
Other creditors | 944 | 12,000
| 23,285 | 31,713

8 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

Marchand Petit Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

9 | Related party transactions

Transactions with directors

During the year the directors entered into the following advances and credits with the company:

2025 | At 1 January 2025 £ | Advances / (credits) to director £ | Repayments to / (by) director £ | At 31 December 2025 £
Directors | (12,000) | (44) | 11,100 | (944)

2024 | At 1 January 2024 £ | Advances / (credits) to director £ | Repayments to / (by) director £ | At 31 December 2024 £
Directors | (50,000) | (3,000) | 41,000 | (12,000)

10 | Controlling party

The ultimate holding company of this company throughout the reporting period was Marchand Petit
Property Limited which is registered in England and Wales.