Marmaduke's Ltd - Filleted accounts

Registered number

07136504

Marmaduke's Ltd

Filleted Accounts

31 January 2026

Marmaduke's Ltd
Registered number:		07136504
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		10,600			15,900
Tangible assets	4		146,750			148,565
			157,350			164,465

Current assets
Stocks		19,924			18,897
Debtors	5	32,875			40,959
Cash at bank and in hand		17,950			10,597
		70,749			70,453

Creditors: amounts falling due within one year	6	(89,617)			(69,062)

Net current (liabilities)/assets			(18,868)			1,391

Total assets less current liabilities			138,482			165,856

Creditors: amounts falling due after more than one year	7		(110,299)			(149,930)



Net assets			28,183			15,926

Capital and reserves
Called up share capital			100			100
Profit and loss account			28,083			15,826

Shareholders' funds			28,183			15,926

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L Whyte
Director
Approved by the board on 15 October 2026

Marmaduke's Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					56		59


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2025							26,500
	At 31 January 2026							26,500

	Amortisation
	At 1 February 2025							10,600
	Provided during the year							5,300
	At 31 January 2026							15,900

	Net book value
	At 31 January 2026							10,600
	At 31 January 2025							15,900

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	59,715		207,747		17,500		284,962
	Additions	-		4,945		15,000		19,945
	At 31 January 2026	59,715		212,692		32,500		304,907

	Depreciation
	At 1 February 2025	-		126,065		10,332		136,397
	Charge for the year	-		17,326		4,434		21,760
	At 31 January 2026	-		143,391		14,766		158,157

	Net book value
	At 31 January 2026	59,715		69,301		17,734		146,750
	At 31 January 2025	59,715		81,682		7,168		148,565


5	Debtors					2026		2025
£							£

	Trade debtors					26,284		34,406
	Other debtors					6,591		6,553
						32,875		40,959


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					13,136		-
	Trade creditors					7,631		8,750
	Taxation and social security costs					17,827		11,906
	Other creditors					51,023		48,406
						89,617		69,062


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					30,563		6,470
	Other creditors					79,736		143,460
						110,299		149,930


8	Other information

	Marmaduke's Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	13 Nelson Road
	Sheringham
	Norfolk
	NR26 8BU