REGISTERED NUMBER: 15246356 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

Marcopolo700 Foundation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K M Adeson

F Ehrbar

R E Gather

L G Lam

J G Orchard

D F A Piesse

H Y P Yip

REGISTERED OFFICE:

Flat 1 3 -7 Walpole Street

London

SW3 4QP

REGISTERED NUMBER:

15246356 (England and Wales)

ACCOUNTANT:

Best4Business Accountants & Co. Ltd.

9 Caxton House

Broad Street

Cambourne

Cambridgeshire

CB23 6JN

CURRENT ASSETS

Prepayments and accrued income

974

-

Cash at bank

9,888

-

10,862

-

CREDITORS

Amounts falling due within one year

4

(9,212

)

-

NET CURRENT ASSETS

1,650

-

TOTAL ASSETS LESS CURRENT LIABILITIES

1,650

-

ACCRUALS AND DEFERRED INCOME

(1,672

)

-

NET LIABILITIES

(22

)

-

RESERVES

Income and expenditure account

(22

)

-

(22

)

-

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st August 2026 and were signed on its behalf by:

D F A Piesse - Director

1.	STATUTORY INFORMATION

Marcopolo700 Foundation Limited is a private company, limited by guarantee , 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 (2024 - NIL).

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts due to related parties

9,212

-

5.	RELATED PARTY DISCLOSURES

At the end of the period, the company had a balance of £2,343 due to Greater Bay Area Impact Foundation Ltd, a company registered in Hong Kong with number 64005858, for which the spouse of trustee Mr H Y P Yip is a member.

At the end of the period, the company had a balance of £998 due to MarcoPolo700 Foundation Ltd, a company registered in Hong Kong with number 75900229, for which trustee Mr H Y P Yip is a member.

At the end of the period, the company had a balance of £4,803 due to Nicola Investment Company Ltd, a company registered in England with number 03243222, for which the spouse of trustee Mr H Y P Yip is the controlling shareholder.

At the end of the period, the company had a balance of £1,068 due to Nicola Investment Holdings Ltd, a company registered in the British Virgin Islands with number 198045, for which the spouse of trustee Mr H Y P Yip is the controlling shareholder.

All balances are unsecured, interest-free and repayable on demand.