Company registration number: 01431536
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Marcatrin Limited
Pages for filing with the Registrar
Company registration number: 01431536
Marcatrin Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Investment property 6 7,310,327 7,310,327
7,348,537 7,367,370
Current assets
Debtors 67,234 65,347
Cash at bank and in hand 1,227,358 707,377
1,294,592 772,724
Creditors: amounts falling due within one year
(506,641) (372,411)
Net current assets 787,951 400,313
Total assets less current liabilities 8,136,488 7,767,683
Provisions for liabilities (877,901) (881,330)
NET ASSETS 7,258,587 6,886,353
Capital and reserves
Called up share capital 1,000 1,000
Other reserves 2,629,845 2,629,845
Profit and loss account 4,627,742 4,255,508
TOTAL EQUITY 7,258,587 6,886,353
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 01431536
Marcatrin Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 14 October 2026 and signed on its behalf by:
Mr J Allt, Director
14 October 2026
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Marcatrin Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Marcatrin Limited is a private company registered in England and Wales. Its registered number is 01431536. The company is limited by shares. Its registered office is 21A Elmlea Avenue, Stoke Bishop, Bristol, BS9 3UU.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Plant and machinery etc.:
Plant and machinery - 10% straight line
Computer equipment - 33% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Marcatrin Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts and loans to or from related parties. A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments. Debt instruments are subsequently measured at amortised cost. FInancial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately. Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised









Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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Marcatrin Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
3 Critical accounting judgements and estimates
The preparation of financial statements requires the company to make estimates and assumptions that affect the application of policies and reported amounts. Estimates and judgements are continually evaluated and are based on historic experience and other factors including expectations of future events and believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities as outlined below: 1) Market value of investment properties The company’s directors review the market value of each investment property on an annual basis, using their knowledge and various information provided online and by estate agents, which require assessment and judgements to be made on the market value of each property.


4 Average number of employees
During the year the average number of employees was Nil (2025 - Nil).
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 208,061
Additions 2,293
At 31 March 2026 210,354
Depreciation
At 1 April 2025 151,018
Charge for year 21,126
At 31 March 2026 172,144
Net book value
At 31 March 2026 38,210
At 31 March 2025 57,043
If Investment property had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 3,803,867 -
Accumulated depreciation - -
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Marcatrin Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Investment property
£
Valuation
At 1 April 2025 7,310,327
At 31 March 2026 7,310,327
7 Related party transactions
During the year the company entered into the following transactions with the directors: J D Allt During the year the director introduced funds of £110,985. At the year end the amount due to the director was £228.390 (2025 £117,404) C Allt During the year the director introduced funds of £374. At the year end the amount due to the director was £61,446 (2025 £61,072)






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