REGISTERED NUMBER: 02265286 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MARKERLINE LTD

TRADING AS

ELTHAM TEST CENTRE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Richards

H M Knowles

SECRETARY:

G Richards

REGISTERED OFFICE:

1 Avery Hill Road

New Eltham

London

SE9 2BD

REGISTERED NUMBER:

02265286 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

66,622

75,933

Investments

6

14,400

14,400

81,023

90,334

CURRENT ASSETS

Debtors

7

3,734

2,845

Cash at bank and in hand

50,435

84,466

54,169

87,311

CREDITORS

Amounts falling due within one year

8

(93,690

)

(131,087

)

NET CURRENT LIABILITIES

(39,521

)

(43,776

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,502

46,558

CREDITORS

Amounts falling due after more than one year

9

(14,586

)

(26,666

)

NET ASSETS

26,916

19,892

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

26,816

19,792

SHAREHOLDERS' FUNDS

26,916

19,892

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

G Richards - Director

1.	STATUTORY INFORMATION

Markerline Ltd 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

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1988, is being amortised evenly over its estimated useful life of twenty 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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

92,000

AMORTISATION

At 1 January 2025

and 31 December 2025

91,999

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

88,288

211,549

299,837

Additions

-

30,912

30,912

Disposals

-

(57,646

)

(57,646

)

At 31 December 2025

88,288

184,815

273,103

DEPRECIATION

At 1 January 2025

88,288

135,616

223,904

Charge for year

-

22,149

22,149

Eliminated on disposal

-

(39,572

)

(39,572

)

At 31 December 2025

88,288

118,193

206,481

NET BOOK VALUE

At 31 December 2025

-

66,622

66,622

At 31 December 2024

-

75,933

75,933

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

14,400

NET BOOK VALUE

At 31 December 2025

14,400

At 31 December 2024

14,400

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,584

2,094

Other debtors

150

751

3,734

2,845

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,333

13,333

Trade creditors

35,008

94,882

Taxation and social security

20,143

5,153

Other creditors

25,206

17,719

93,690

131,087

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

14,586

26,666