REGISTERED NUMBER: 04649509 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

MARCO POLO RESTAURANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Secci

SECRETARY:

S Secci

REGISTERED OFFICE:

68 Middle Street South

Driffield

East Yorkshire

YO25 6QF

REGISTERED NUMBER:

04649509 (England and Wales)

ACCOUNTANTS:

Jackson Robson Licence Limited

33-35 Exchange Street

Driffield

East Yorkshire

YO25 6LL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

168,602

162,429

168,602

162,429

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

6

9,382

51,119

Cash at bank and in hand

6,705

6,697

21,087

62,816

CREDITORS

Amounts falling due within one year

7

233,239

227,568

NET CURRENT LIABILITIES

(212,152

)

(164,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(43,550

)

(2,323

)

PROVISIONS FOR LIABILITIES

-

2,362

NET LIABILITIES

(43,550

)

(4,685

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(43,650

)

(4,785

)

SHAREHOLDERS' FUNDS

(43,550

)

(4,685

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

M Secci - Director

1.	STATUTORY INFORMATION

Marco Polo Restaurants 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

The accounts show a deficit in retained earnings of £43,550 as at 5th April 2026 (2025 - £4,685). The company has the ongoing support of its director.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2025

and 5 April 2026

16,000

AMORTISATION

At 6 April 2025

and 5 April 2026

16,000

NET BOOK VALUE

At 5 April 2026

-

At 5 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2025

150,500

67,509

218,009

Additions

-

10,990

10,990

At 5 April 2026

150,500

78,499

228,999

DEPRECIATION

At 6 April 2025

-

55,580

55,580

Charge for year

-

4,817

4,817

At 5 April 2026

-

60,397

60,397

NET BOOK VALUE

At 5 April 2026

150,500

18,102

168,602

At 5 April 2025

150,500

11,929

162,429

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

7,921

8,496

Other debtors

1,461

42,623

9,382

51,119

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

154,950

169,843

Trade creditors

3,472

10,244

Amounts owed to associates

5,740

13,252

Taxation and social security

9,768

21,102

Other creditors

59,309

13,127

233,239

227,568

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2026 and 5 April 2025:

2026

2025

£

£

M Secci

Balance outstanding at start of year

(36,081

)

75,585

Amounts advanced

107,336

96,405

Amounts repaid

(24,903

)

(208,071

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

46,352

(36,081

)

9.	RELATED PARTY DISCLOSURES

As at 5 April 2026 the company owed the director £46,352 (2025: director owed the company £36,081).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M. Secci who owns all the shares in the company.