Company No: 16100143 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.06.2026		30.06.2025
		£		£
Fixed assets
Investments	3	100		100
		100		100
Current assets
Debtors	4	999		999
		999		999
Creditors: amounts falling due within one year	5	( 100)		( 100)
Net current assets		899		899
Total assets less current liabilities		999		999
Net assets		999		999
Capital and reserves
Called-up share capital	6	999		999
Total shareholder's funds		999		999

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Marisca Verde Limited (registered number: 16100143) were approved and authorised for issue by the Director on 19 October 2026. They were signed on its behalf by:

Mr S J Dewey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Marisca Verde Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Cornwall Timber Build Pensilva Industrial Estate, St Ive Road, Pensilva, PL14 5RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Reporting period length

Last year was thee company’s first accounting period since incorporation and has been shortened to end on 30 June 2025. The decision to adopt a shorter period was made to align the company’s financial year-end with that of other entities under common ownership, facilitating consistency in financial reporting across the entities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	Year ended 30.06.2026		Period from 25.11.2024 to 30.06.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Fixed asset investments

Investments in subsidiaries

	30.06.2026
	£
Cost
At 01 July 2025	100
At 30 June 2026	100
Carrying value at 30 June 2026	100
Carrying value at 30 June 2025	100

4. Debtors

	30.06.2026		30.06.2025
	£		£
Amounts owed by connected companies	999		999

5. Creditors: amounts falling due within one year

	30.06.2026		30.06.2025
	£		£
Amounts owed to own subsidiaries	100		100

6. Called-up share capital

	30.06.2026		30.06.2025
	£		£
Allotted, called-up and fully-paid
999 Ordinary shares of £ 1.00 each	999		999

7. Related party transactions

Other related party transactions

	30.06.2026		30.06.2025
	£		£
Amounts owed to subsidiaries	100		100

Interest-free loan repayable upon demand