REGISTERED NUMBER: 11833105 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2026

FOR

MARINE AND CIVIL SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P L Day

SECRETARIES:

Mrs L Day

Mr R Albertyn

REGISTERED OFFICE:

495 Green Lanes

London

N13 4BS

REGISTERED NUMBER:

11833105 (England and Wales)

ACCOUNTANTS:

Avraam Associates Limited

Chartered Accountants

495 Green Lanes

London

N13 4BS

FIXED ASSETS

Tangible assets

4

14,658

25,678

Investments

5

40

40

14,698

25,718

CURRENT ASSETS

Debtors

6

208,359

53,557

Cash at bank

223,295

209,254

431,654

262,811

CREDITORS

Amounts falling due within one year

7

28,340

181,428

NET CURRENT ASSETS

403,314

81,383

TOTAL ASSETS LESS CURRENT LIABILITIES

418,012

107,101

PROVISIONS FOR LIABILITIES

8

3,665

6,419

NET ASSETS

414,347

100,682

CAPITAL AND RESERVES

Called up share capital

9

111

111

Share premium

6,744

6,744

Retained earnings

407,492

93,827

SHAREHOLDERS' FUNDS

414,347

100,682

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23rd October 2026 and were signed by:

Mr P L Day - Director

1.	STATUTORY INFORMATION

Marine And Civil Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

33% on cost and 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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st July 2025

64,633

Additions

2,398

At 30th June 2026

67,031

DEPRECIATION

At 1st July 2025

38,955

Charge for year

13,418

At 30th June 2026

52,373

NET BOOK VALUE

At 30th June 2026

14,658

At 30th June 2025

25,678

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st July 2025

and 30th June 2026

40

NET BOOK VALUE

At 30th June 2026

40

At 30th June 2025

40

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,898

37,431

Other debtors

204,461

16,126

208,359

53,557

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,465

26,353

Taxation and social security

13,529

98,526

Other creditors

7,346

56,549

28,340

181,428

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

3,665

6,419

Deferred

tax

£

Balance at 1st July 2025

6,419

Provided during year

(2,754

)

Balance at 30th June 2026

3,665

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

A Ordinary

1p

100

100

618

B Ordinary

1p

6

11

493

C Ordinary

1p

5

-

111

111