MARA LTD


Director	ROYER, Florence


Registered Address	13 Bruces Wynd
	Pittenweem
	KY10 2PW


Registered Number	SC497391 (Scotland)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Cash at bank and on hand		48,306		51,440
		48,306		51,440
Creditors amounts falling due within one year	4	(10,664)		(10,212)
Net current assets (liabilities)			37,642		41,228
Total assets less current liabilities			37,642		41,228
Creditors amounts falling due after one year	5		(651)		(1,330)
Net assets			36,991		39,898
Capital and reserves
Called up share capital			1		1
Profit and loss account			36,990		39,897
Shareholders' funds			36,991		39,898

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 August 2026, and are signed on its behalf by:

ROYER, Florence
Director
Registered Company No. SC497391

MARA LTD

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 25	5,503	5,503
At 28 February 26	5,503	5,503
Depreciation and impairment
At 01 March 25	5,503	5,503
At 28 February 26	5,503	5,503
Net book value
At 28 February 26	-	-
At 28 February 25	-	-

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	9,404	8,952
Accrued liabilities and deferred income	1,260	1,260
Total	10,664	10,212

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	651	1,330
Total	651	1,330

6.	Controlling party
	The controlling party is Ms F Royer.