REGISTERED NUMBER: 08866147 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

MARCOLD HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M B Barnes

Mrs E.L. Barnes

REGISTERED OFFICE:

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

REGISTERED NUMBER:

08866147 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

74,049

37,156

Investments

5

1,000

1,000

Investment property

6

1,312,972

1,312,972

1,388,021

1,351,128

CURRENT ASSETS

Debtors

7

10,394

14,408

Cash at bank and in hand

553,430

453,665

563,824

468,073

CREDITORS

Amounts falling due within one year

8

20,008

22,104

NET CURRENT ASSETS

543,816

445,969

TOTAL ASSETS LESS CURRENT LIABILITIES

1,931,837

1,797,097

PROVISIONS FOR LIABILITIES

17,732

6,491

NET ASSETS

1,914,105

1,790,606

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,913,105

1,789,606

SHAREHOLDERS' FUNDS

1,914,105

1,790,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2026 and were signed on its behalf by:

M B Barnes - Director

1.	STATUTORY INFORMATION

Marcold Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents the value of all goods sold and services provided during the year, less returns received, at selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product and service have been transfered to the customer.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Tangible fixed assets are initially recorded at historic cost and stated in the balance sheet at their net book value, being the amount of capital expenditure less accumulated depreciation.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st February 2025

45,939

9,210

55,149

Additions

54,597

2,238

56,835

Disposals

(9,000

)

(3,625

)

(12,625

)

At 31st January 2026

91,536

7,823

99,359

DEPRECIATION

At 1st February 2025

12,657

5,336

17,993

Charge for year

8,785

1,018

9,803

Eliminated on disposal

(900

)

(1,586

)

(2,486

)

At 31st January 2026

20,542

4,768

25,310

NET BOOK VALUE

At 31st January 2026

70,994

3,055

74,049

At 31st January 2025

33,282

3,874

37,156

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st February 2025

and 31st January 2026

1,000

NET BOOK VALUE

At 31st January 2026

1,000

At 31st January 2025

1,000

6.	INVESTMENT PROPERTY

The investment property portfolio was valued by the directors at 31st January 2026 at fair value. The properties consists of two commercial properties acquired in 2014 and 2015 with an additional unit constructed in 2021. The directors consider that at the year end date the fair value of the portfolio is £1,312,972.

If investment property was not included at valuation then the historic cost at 31st January 2026 would have been £833,213.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

-

91

Amounts owed by group undertakings

8,798

13,139

VAT

651

-

Prepayments

945

1,178

10,394

14,408

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade creditors

7,624

3,567

Amounts owed to group undertakings

3,119

919

Tax

-

14,825

VAT

-

357

Directors' current accounts

5,933

1,133

Accrued expenses

3,332

1,303

20,008

22,104

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st January 2026 and 31st January 2025:

31/1/26

31/1/25

£

£

M B Barnes and Mrs E.L. Barnes

Balance outstanding at start of year

(1,133

)

(1,133

)

Amounts advanced

30

-

Amounts repaid

(4,830

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,933

)

(1,133

)

10.	RELATED PARTY DISCLOSURES

During the period the holding company received rental income of £43,992 from Marcold Limited, a wholly owned subsidiary, as well as dividends of £160,000. The holding company also received dividends of £85,139 from PVF Limited a wholly owned subsidiary.

At the balance sheet date inter-company loans owed by the company to various subsidiary companies, and included in creditors in the accounts, are as follows:-

31.1.26

31.1.25

£

£

Marcold Developments Limited

(919)

(919

)

PVF Limited

(2,200)

-

The company was also owed the below amount by its subsidiary company:-

31.1.26

31.1.25

£

£

Marcold Limited

8,798

13,139

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors Mr M.B. Barnes and Mrs E. Barnes who together hold 100% of the issued share capital of the company.