MAR Kilshaw Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11919185

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		129,390		151,450
Tangible Assets	5		7,719		7,789

			137,109		159,239
CURRENT ASSETS
Stocks	6	17,112		22,770
Debtors	7	71,554		122,623
Cash at bank and in hand		180,463		169,885

		269,129		315,278
Creditors: Amounts Falling Due Within One Year	8	(230,708 )		(221,799 )

NET CURRENT ASSETS (LIABILITIES)			38,421		93,479

TOTAL ASSETS LESS CURRENT LIABILITIES			175,530		252,718

Creditors: Amounts Falling Due After More Than One Year	9		(100,000 )		(196,014 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,466 )		(1,481 )

NET ASSETS			74,064		55,223

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			73,964		55,123

SHAREHOLDERS' FUNDS			74,064		55,223

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MAR Kilshaw Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs C M Riley Director	Mr M A Riley Director
27 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

MAR Kilshaw Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11919185 . The registered office is 99 Stanley Road, Bootle, Liverpool, Merseyside, L20 7DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line basis
Computer Equipment	20% straight line basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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MAR Kilshaw Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	216,357

As at 31 March 2026	216,357

Amortisation
As at 1 April 2025	64,907
Provided during the period	22,060

As at 31 March 2026	86,967

Net Book Value
As at 31 March 2026	129,390

As at 1 April 2025	151,450

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	4,859	6,691	11,550
Additions	-	2,884	2,884

As at 31 March 2026	4,859	9,575	14,434

...CONTINUED

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MAR Kilshaw Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	990	2,771	3,761
Provided during the period	1,314	1,640	2,954

As at 31 March 2026	2,304	4,411	6,715

Net Book Value
As at 31 March 2026	2,555	5,164	7,719

As at 1 April 2025	3,869	3,920	7,789

6. Stocks

	2026	2025
	£	£
Work in progress	17,112	22,770

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	52,326	100,080
Other debtors	19,228	22,543

	71,554	122,623

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,601	13,615
Bank loans and overdrafts	2,655	9,929
Other loans	88,477	60,000
Other creditors	89,424	90,311
Taxation and social security	43,551	47,944

	230,708	221,799

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,165
Other loans	-	92,849
Other creditors	100,000	100,000

	100,000	196,014

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MAR Kilshaw Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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