IRIS Accounts Production v26.2.0.496 13130029 Board of Directors 1.3.25 28.2.26 28.2.26 0 0 false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13130029 2025-02-28 13130029 2026-02-28 13130029 2025-03-01 2026-02-28 13130029 2024-02-29 13130029 2024-03-01 2025-02-28 13130029 2025-02-28 13130029 ns15:EnglandWales 2025-03-01 2026-02-28 13130029 ns14:PoundSterling 2025-03-01 2026-02-28 13130029 ns10:Director1 2025-03-01 2026-02-28 13130029 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13130029 ns10:SmallEntities 2025-03-01 2026-02-28 13130029 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13130029 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 13130029 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13130029 ns10:FullAccounts 2025-03-01 2026-02-28 13130029 ns10:OrdinaryShareClass1 2025-03-01 2026-02-28 13130029 ns10:OrdinaryShareClass2 2025-03-01 2026-02-28 13130029 ns5:CurrentFinancialInstruments 2026-02-28 13130029 ns5:CurrentFinancialInstruments 2025-02-28 13130029 ns5:ShareCapital 2026-02-28 13130029 ns5:ShareCapital 2025-02-28 13130029 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 13130029 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 13130029 ns10:RegisteredOffice 2025-03-01 2026-02-28 13130029 ns5:CostValuation 2025-02-28 13130029 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 13130029 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 13130029 ns10:OrdinaryShareClass1 2026-02-28 13130029 ns10:OrdinaryShareClass2 2026-02-28

REGISTERED NUMBER: 13130029 (England and Wales)

Unaudited Financial Statements

for the Year Ended

28 February 2026

for

Marlborough Construction Services

Holdings Limited

Marlborough Construction Services

Holdings Limited (Registered number: 13130029)

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Marlborough Construction Services

Holdings Limited (Registered number: 13130029)

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,303,443 |  | 1,303,443 |  |

CURRENT ASSETS

Debtors | 5 | 100 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 6 | 903,443 |  | 903,443 |  |

NET CURRENT LIABILITIES | (903,343 | ) | (903,343 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 400,100 |  | 400,100 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 400,000 |  | 400,000 |  |

SHAREHOLDERS' FUNDS | 400,100 |  | 400,100 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

P P Donnelly - Director

Marlborough Construction Services

Holdings Limited (Registered number: 13130029)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Marlborough Construction Services Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13130029

| Registered office: | Unit 1a

| Wakefield 41 Business Park

| South Park Way

| Wakefield

| West Yorkshire

| WF2 0 XJ

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 UK and Republic of Ireland" and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to give a true and fair view.

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Marlborough Construction Services Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Other creditors are classified as basic financial instruments and are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

Marlborough Construction Services

Holdings Limited (Registered number: 13130029)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference.

| Dividends receivable

| Equity dividends are recognised when they become legally payable by the company's wholly owned subsidiary.

| Impairment of assets

| Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

| Non financial assets

| An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| Financial assets

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

| Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had impairment not been recognised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

Marlborough Construction Services

Holdings Limited (Registered number: 13130029)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 1,303,443 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,303,443 |  |

| At 28 February 2025 | 1,303,443 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 100 |  | 100 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 903,443 |  | 903,443 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 50 | A Ordinary | £1 | 50 |  | 50 |  |

| 50 | B Ordinary | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.