M&S ASSET MANAGEMENT LIMITED

Company Registration Number:
08434659 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

M&S ASSET MANAGEMENT LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

M&S ASSET MANAGEMENT LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 112,887 434,862
Investments: 4 50 50
Total fixed assets: 112,937 434,912
Current assets
Debtors: 5 50,601 3,000
Cash at bank and in hand: 602,037 253,631
Total current assets: 652,638 256,631
Creditors: amounts falling due within one year: 6 (85,101) (112,272)
Net current assets (liabilities): 567,537 144,359
Total assets less current liabilities: 680,474 579,271
Creditors: amounts falling due after more than one year: 7   (300)
Total net assets (liabilities): 680,474 578,971
Capital and reserves
Called up share capital: 98 98
Profit and loss account: 680,376 578,873
Shareholders funds: 680,474 578,971

The notes form part of these financial statements

M&S ASSET MANAGEMENT LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 27 May 2026
and signed on behalf of the board by:

Name: Mr M Dickson
Status: Director

The notes form part of these financial statements

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tangible fixed assets and depreciation policy

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Land and buildings - Life of lease Motor vehicles - 25% straight line Investment properties are included in the balance sheet at their fair value at the balance sheet date. The resulting aggregate surplus or deficit is recognised in the income statement.

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 2 2

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 439,000
Additions 1,368
Disposals (319,000)
At 31 March 2026 121,368
Depreciation
At 01 April 2025 4,138
Charge for year 4,343
At 31 March 2026 8,481
Net book value
At 31 March 2026 112,887
At 31 March 2025 434,862

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Fixed investments

Financial assets at cost less impairment: Cost 1 April 2025 - £50 31 March 2026 - £50 Carrying amount at 31 March 2026 - £50

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Debtors

Prepayments £5,601 (2025: £nil) Other debtors £45,000 (2024: £3,000)

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Creditors: amounts falling due within one year note

Loans and borrowings £nil (2024: £1,800) Amounts owed to group undertakings and undertakings in which the company has a participating interest £nil (2024: £6,324) Taxation and social security £29,470 (2024: £7,268) Accruals and deferred income £580 (2024: £580) Other creditors £55,051 (2024: £96,300)

M&S ASSET MANAGEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

7. Creditors: amounts falling due after more than one year note

Loans and borrowings £nil (2024: £300)