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Registered number: 12428639 SCROOGE AND MARLEY LONDON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
SCROOGE AND MARLEY LONDON LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SCROOGE AND MARLEY LONDON LIMITED FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SCROOGE AND MARLEY LONDON LIMITED for the year ended 31 March 2026 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of SCROOGE AND MARLEY LONDON LIMITED in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of SCROOGE AND MARLEY LONDON LIMITED and state those matters that we have agreed to state to the director of SCROOGE AND MARLEY LONDON LIMITED in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SCROOGE AND MARLEY LONDON LIMITED and its director for our work or for this report. It is your duty to ensure that SCROOGE AND MARLEY LONDON LIMITED 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 result of SCROOGE AND MARLEY LONDON LIMITED. You consider that SCROOGE AND MARLEY LONDON LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of SCROOGE AND MARLEY LONDON LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Nyman Libson Paul LLP Chartered Accountants Regina House 124 Finchley Road London NW3 5JS 20 August 2026 Page 1
SCROOGE AND MARLEY LONDON LIMITED REGISTERED NUMBER: 12428639 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 147,692 |  | 184,258 |
Cash at bank and in hand | 5 | 417,529 |  | 140,592 |
|  | 565,221 |  | 324,850 |
Creditors: amounts falling due within one year | 6 | (565,220) |  | (324,849) |
Net current assets |  |  | 1 |  | 1
Total assets less current liabilities |  |  | 1 |  | 1
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
|  |  | 1 |  | 1
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings 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 on 20 August 2026.
Eleanor Lloyd
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
SCROOGE AND MARLEY LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Scrooge and Marley London Limited is a private limited company limited by shares and incorporated in England. The address of the registered office is 1 Wardour Street, London W1D 6PA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 company meets its day to day working capital requirements through its own resources. The director has prepared forecasts and cash flow projections based on a number of potential scenarios. These, together with the reserves and cash held, indicate that the company has adequate resources to continue in operational existence for the foreseeable future. It is, however, difficult to determine the assumptions that will prove to be the most appropriate therefore there is an element of uncertainty existing. After reviewing the forecasts and projections, at the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the next twelve months. The director therefore considers it appropriate to continue to adopt the going concern basis in preparing the company's financial statements.
| 2.3 | Revenue
Revenue comprises of box office sales, net of commissions and banking charges, and merchandise sales and is exclusive of VAT. Revenue is recognised in the period to which the attendance occurred.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 3
SCROOGE AND MARLEY LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2025 - 0).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | - | 174,970
| Other debtors | 147,692 | 9,288
|  | 147,692 | 184,258
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 417,529 | 140,592
|  | 417,529 | 140,592
Page 4
SCROOGE AND MARLEY LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 9,475 | 136,627
| Other taxation and social security | 148,978 | 24,631
| Other creditors | 2,500 | 969
| Accruals and deferred income | 404,267 | 162,622
|  | 565,220 | 324,849
Page 5