Marcus Limited


Directors	M. Joslin
	M.C.A. Smith


Company Secretary	M.C.A. Smith


Registered Address	Junction House
	8-9 Waver Green
	Pudsey
	LS28 7BG


Registered Number	01649844 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,236		1
			1,236		1
Current assets
Stocks	4	10,750		10,895
Debtors		137,255		108,458
Cash at bank and on hand		381,340		345,029
		529,345		464,382
Creditors amounts falling due within one year	5	(174,433)		(155,613)
Net current assets (liabilities)			354,912		308,769
Total assets less current liabilities			356,148		308,770
Creditors amounts falling due after one year	6		-		(5,002)
Net assets			356,148		303,768
Capital and reserves
Called up share capital			700,000		700,000
Other reserves			(500,000)		(500,000)
Profit and loss account			156,148		103,768
Shareholders' funds			356,148		303,768

The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 September 2026, and are signed on its behalf by:

M. Joslin
Director
Registered Company No. 01649844

Marcus Limited

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	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 value added tax, returns, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that the future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Revenue from sale of goods

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 value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that the future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	The tax expense for the period comprises corporation tax. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, less any subsequent accumulated depreciation. Depreciation is calculated so as to write off the cost of an asset over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	10
	Vehicles	4
	Office Equipment	4

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price. Cost is determined using the first-in, first out (FIFO) method.

	Trade and other debtors
	Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		8

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	8,821	57,264	97,746	163,831
Additions	-	1,300	-	1,300
At 31 December 25	8,821	58,564	97,746	165,131
Depreciation and impairment
At 01 January 25	8,820	57,264	97,746	163,830
Charge for year	-	-	65	65
At 31 December 25	8,820	57,264	97,811	163,895
Net book value
At 31 December 25	1	1,300	(65)	1,236
At 31 December 24	1	-	-	1

4.	Stocks

	2025	2024
	£	£
Finished goods	10,750	10,895
Total	10,750	10,895

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	55,298	35,875
Bank borrowings and overdrafts	5,042	10,000
Amounts owed to related parties	47,427	23,664
Taxation and social security	42,381	59,543
Other creditors	20,084	22,817
Accrued liabilities and deferred income	4,201	3,714
Total	174,433	155,613

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	5,002
Total	-	5,002

7.	Related party transactions
	As at the balance sheet date the amount due to the pension scheme of one of the directors was £19,108 (2024 - £21,213). As at the balance sheet date the amount due to one of the directors was £47,427 (2024 - £23,664).