427 Marketing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11677047

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,248		2,772
Investments	5		33,742		30,127

			37,990		32,899
CURRENT ASSETS
Debtors	6	39,708		26,312
Cash at bank and in hand		75,648		76,054

		115,356		102,366
Creditors: Amounts Falling Due Within One Year	7	(85,751 )		(68,374 )

NET CURRENT ASSETS (LIABILITIES)			29,605		33,992

TOTAL ASSETS LESS CURRENT LIABILITIES			67,595		66,891

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,062 )		(630 )

NET ASSETS			66,533		66,261

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			66,532		66,260

SHAREHOLDERS' FUNDS			66,533		66,261

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427 Marketing Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adrian Holder

Director

25/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

427 Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11677047 . The registered office is Suite 2 The Cloisters, Broyle Place Farm, Ringmer, East Sussex, BN8 5SD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment, Fixtures & Fittings

33.33% Straight Line

2.5. Financial Instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit orloss.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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427 Marketing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 7)

4. Tangible Assets

	Computer Equipment, Fixtures & Fittings
	£
Cost
As at 1 April 2025	9,351
Additions	5,176

As at 31 March 2026	14,527

Depreciation
As at 1 April 2025	6,579
Provided during the period	3,700

As at 31 March 2026	10,279

Net Book Value
As at 31 March 2026	4,248

As at 1 April 2025	2,772

5. Investments

	Other
	£
Cost or Valuation
As at 1 April 2025	30,127
Fair value adjustments	3,615

As at 31 March 2026	33,742

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	33,742

As at 1 April 2025	30,127

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427 Marketing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	34,242	16,980
Other debtors	5,466	9,332

	39,708	26,312

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	539	2,802
Other creditors	2,985	2,974
Taxation and social security	82,227	62,598

	85,751	68,374

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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