REGISTERED NUMBER: 05353907 (England and Wales)

R E MARSHALL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R E Marshall

Mrs J Howard

SECRETARY:

Mrs J Howard

REGISTERED OFFICE:

Penny Bit

Hutton Magna

Richmond

North Yorkshire

DL11 7HL

REGISTERED NUMBER:

05353907 (England and Wales)

ACCOUNTANTS:

KTC

Chartered Certified Accountants

80 West View

Barlby Road

Selby

North Yorkshire

YO8 5BD

FIXED ASSETS

Tangible assets

4

389,126

449,822

Investment property

5

90,726

-

479,852

449,822

CURRENT ASSETS

Stocks

9,576

16,846

Debtors

6

466,865

59,467

Cash at bank and in hand

130,498

809,930

606,939

886,243

CREDITORS

Amounts falling due within one year

7

78,942

169,421

NET CURRENT ASSETS

527,997

716,822

TOTAL ASSETS LESS CURRENT LIABILITIES

1,007,849

1,166,644

CREDITORS

Amounts falling due after more than one year

8

-

(16,509

)

PROVISIONS FOR LIABILITIES

(96,113

)

(111,080

)

NET ASSETS

911,736

1,039,055

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

911,636

1,038,955

SHAREHOLDERS' FUNDS

911,736

1,039,055

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 8 September 2026 and were signed on its behalf by:

Mr R E Marshall - Director

Mrs J Howard - Director

1.	STATUTORY INFORMATION

R E Marshall 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

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

14,585

674,972

123,399

3,239

816,195

Additions

-

9,631

42,895

749

53,275

Disposals

-

-

(43,435

)

-

(43,435

)

At 28 February 2026

14,585

684,603

122,859

3,988

826,035

DEPRECIATION

At 1 March 2025

9,085

325,370

30,851

1,067

366,373

Charge for year

825

53,888

25,717

965

81,395

Eliminated on disposal

-

-

(10,859

)

-

(10,859

)

At 28 February 2026

9,910

379,258

45,709

2,032

436,909

NET BOOK VALUE

At 28 February 2026

4,675

305,345

77,150

1,956

389,126

At 28 February 2025

5,500

349,602

92,548

2,172

449,822

The net book value of tangible fixed assets includes £ 60,798 (2025 - £ 71,527 ) in respect of assets held under hire purchase contracts.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

90,726

At 28 February 2026

90,726

NET BOOK VALUE

At 28 February 2026

90,726

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

244,576

51,688

Other debtors

222,289

7,779

466,865

59,467

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

16,509

16,509

Trade creditors

30,426

42,240

Taxation and social security

29,343

108,221

Other creditors

2,664

2,451

78,942

169,421

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

16,509

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

16,509

33,018