Lower Marnshaw Head Ltd

Lower Marnshaw Head Ltd
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Lower Marnshaw Head Ltd Accountants' Report For the year ended 30 November 2025
Certified Public Accountant's report to the board of directors on the unaudited financial statements of Lower Marnshaw Head Ltd. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lower Marnshaw Head Ltd for the year ended year ended 30 November 2025, which comprise the income statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. We have carried out this engagement in accordance with the technical guidance issued by the Association of Certified Public Accountants and have complied with ethical guidance laid down by the Association relating to members undertaking the compilation of financial statements. This report is made solely to the Board of Directors of Lower Marnshaw Head Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lower Marnshaw Head Ltd and state those matters that we have agreed to state to the Board of Directors of Lower Marnshaw Head Ltd, as a body, in this report, in accordance with the requirements of the Certified Public Accountants Association. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lower Marnshaw Head Ltd and its Board of Directors, as a body, for our work for this report. It is your duty to ensure that Lower Marnshaw Head Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lower Marnshaw Head Ltd. You consider that Lower Marnshaw Head Ltd is exempt from the statutory audit requirement for the year ended 30 November 2025 under s477 of the Companies Act 2006. We have not been instructed to carry out an audit or a review of the financial statements of Lower Marnshaw Head Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and we do not, therefore, express any opinion on the statutory financial statements. We do not, therefore, express any opinion on the statutory financial statements. ABS Accountancy Ltd Suite 1 Harewood Business Cente 2 Fairfield Road Buxton SK17 7DW 17 August 2026 1

Lower Marnshaw Head Ltd
Accountants' Report
For the year ended 30 November 2025

Certified Public Accountant's report to the board of directors on the unaudited financial statements of Lower Marnshaw Head Ltd.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lower Marnshaw Head Ltd for the year ended year ended 30 November 2025, which comprise the income statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

We have carried out this engagement in accordance with the technical guidance issued by the Association of Certified Public Accountants and have complied with ethical guidance laid down by the Association relating to members undertaking the compilation of financial statements.

This report is made solely to the Board of Directors of Lower Marnshaw Head Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lower Marnshaw Head Ltd and state those matters that we have agreed to state to the Board of Directors of Lower Marnshaw Head Ltd, as a body, in this report, in accordance with the requirements of the Certified Public Accountants Association. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lower Marnshaw Head Ltd and its Board of Directors, as a body, for our work for this report.

It is your duty to ensure that Lower Marnshaw Head Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lower Marnshaw Head Ltd. You consider that Lower Marnshaw Head Ltd is exempt from the statutory audit requirement for the year ended 30 November 2025 under s477 of the Companies Act 2006.

We have not been instructed to carry out an audit or a review of the financial statements of Lower Marnshaw Head Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and we do not, therefore, express any opinion on the statutory financial statements. We do not, therefore, express any opinion on the statutory financial statements.

ABS Accountancy Ltd
Suite 1 Harewood Business Cente
2 Fairfield Road
Buxton
SK17 7DW
17 August 2026

1

Lower Marnshaw Head Ltd
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	394	473
		394	473
Current assets
Debtors		9	0
Cash at bank and in hand		8,845	11,490
		8,854	11,490
Creditors: amount falling due within one year		0	(1,692)
Net current assets		8,854	9,798

Total assets less current liabilities		9,248	10,271
Creditors: amount falling due after more than one year		(17,542)	(15,962)
Net assets		(8,294)	(5,691)

Capital and reserves
Called up share capital		2	2
Profit and loss account		(8,296)	(5,693)
Shareholders' funds		(8,294)	(5,691)

For the year ended 30 November 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 17 August 2026 and were signed on its behalf by:

-------------------------------
Christopher Robert JUGGINS
Director

2

Lower Marnshaw Head Ltd
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Lower Marnshaw Head Ltd is a private company, limited by shares, registered in England and Wales, registration number 11695457, registration address Lower Marnshaw Head, Lower Marnshaw Head, Longnor, Buxton, derbyshire, SK17 0QR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 December 2024	149	448	597
Additions	-	-	-
Disposals	-	-	-
At 30 November 2025	149	448	597
Depreciation
At 01 December 2024	-	124	124
Charge for year	30	49	79
On disposals	-	-	-
At 30 November 2025	30	173	203
Net book values
Closing balance as at 30 November 2025	119	275	394
Opening balance as at 01 December 2024	149	324	473

3

Registered Number: 11695457
England and Wales
LOWER MARNSHAW HEAD LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025