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Registered number: 07663600
Marble Product Design Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Deborah Martin Accountant Ltd
FMAAT
5 Mortimer Road
Royston
SG8 7HS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07663600
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,930 6,312
18,930 6,312
CURRENT ASSETS
Debtors 5 318,130 281,354
Cash at bank and in hand 375,422 267,635
693,552 548,989
Creditors: Amounts Falling Due Within One Year 6 (181,372 ) (184,890 )
NET CURRENT ASSETS (LIABILITIES) 512,180 364,099
TOTAL ASSETS LESS CURRENT LIABILITIES 531,110 370,411
NET ASSETS 531,110 370,411
CAPITAL AND RESERVES
Called up share capital 7 6 6
Profit and Loss Account 531,104 370,405
SHAREHOLDERS' FUNDS 531,110 370,411
Page 1
Page 2
For the year ending 30 June 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Douglas Jennings
Director
Mr Nigel Harrison
Director
Mrs Sonia Humby
Director
03/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marble Product Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07663600 . The registered office is 7 Station Court, Station Road, Great Shelford, Cambridge, CB22 5NE.
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. 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.
2.3. 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:
Plant & Machinery 33% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.4. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 10)
11 10
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2025 50,280 42,623 54,899 147,802
Additions 4,437 3,178 17,793 25,408
Disposals (4,789 ) - - (4,789 )
As at 30 June 2026 49,928 45,801 72,692 168,421
Depreciation
As at 1 July 2025 45,865 42,457 53,168 141,490
Provided during the period 4,726 1,226 6,838 12,790
Disposals (4,789 ) - - (4,789 )
As at 30 June 2026 45,802 43,683 60,006 149,491
Net Book Value
As at 30 June 2026 4,126 2,118 12,686 18,930
As at 1 July 2025 4,415 166 1,731 6,312
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 236,161 238,724
Prepayments and accrued income 67,366 41,857
VAT 14,603 773
318,130 281,354
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 609 7,681
Corporation tax 140,937 130,014
Other taxes and social security 21,970 19,259
Deposit held - 10,719
Pension Creditor 17,124 14,233
Other creditors - 253
Accruals 580 2,713
Directors' loan accounts 152 18
181,372 184,890
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 6 6
Page 5