Mark Everill Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04320091

Mark Everill Ltd

Filleted Unaudited Financial Statements

31 July 2026

Mark Everill Ltd

Statement of Financial Position

31 July 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	10,000	10,000
Tangible assets	6	36,192	49,910
		--------	--------
		46,192	59,910

Current assets

Debtors	7	56,372	47,219
Cash at bank and in hand		102,820	66,008
		---------	---------
		159,192	113,227

Creditors: amounts falling due within one year	8	188,314		140,182
		---------		---------
Net current liabilities			29,122	26,955
			--------	--------
Total assets less current liabilities			17,070	32,955

Provisions

Taxation including deferred tax	6,717	9,266
	--------	--------
Net assets	10,353	23,689
	--------	--------

Mark Everill Ltd

Statement of Financial Position (continued)

31 July 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	5,000	5,000
Profit and loss account	5,353	18,689
	--------	--------
Shareholders funds	10,353	23,689
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 October 2026 , and are signed on behalf of the board by:

Mrs Y Everill	Mr M S Everill
Director	Director

Company registration number: 04320091

Mark Everill Ltd

Notes to the Financial Statements

Year ended 31 July 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 249 Dimsdale Parade, Newcastle, Staffs, ST5 8ED.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	33% straight line
Motor vehicles	-	25% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2025: 8 ).

5. Intangible assets

	Goodwill	Development costs	Total
	£	£	£
Cost
At 1 August 2025 and 31 July 2026	100,000	10,000	110,000
	---------	--------	---------
Amortisation
At 1 August 2025 and 31 July 2026	100,000	–	100,000
	---------	--------	---------
Carrying amount
At 31 July 2026	–	10,000	10,000
	---------	--------	---------
At 31 July 2025	–	10,000	10,000
	---------	--------	---------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 August 2025	46,203	16,222	75,283	137,708
Additions	–	183	–	183
	--------	--------	--------	---------
At 31 July 2026	46,203	16,405	75,283	137,891
	--------	--------	--------	---------
Depreciation
At 1 August 2025	35,106	9,410	43,282	87,798
Charge for the year	2,219	3,682	8,000	13,901
	--------	--------	--------	---------
At 31 July 2026	37,325	13,092	51,282	101,699
	--------	--------	--------	---------
Carrying amount
At 31 July 2026	8,878	3,313	24,001	36,192
	--------	--------	--------	---------
At 31 July 2025	11,097	6,812	32,001	49,910
	--------	--------	--------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	51,985	40,757
Other debtors	4,387	6,462
	--------	--------
	56,372	47,219
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	12,306	10,885
Corporation tax	1,800	1,620
Social security and other taxes	23,655	18,197
Other creditors	150,553	109,480
	---------	---------
	188,314	140,182
	---------	---------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs Y Everill	( 51,912)	–	( 6,188)	( 58,100)
Mr M S Everill	( 51,888)	–	( 6,188)	( 58,076)
	---------	----	--------	---------
	( 103,800)	–	( 12,376)	( 116,176)
	---------	----	--------	---------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs Y Everill	( 51,892)	2,025	( 2,045)	( 51,912)
Mr M S Everill	( 51,868)	2,025	( 2,045)	( 51,888)
	---------	-------	-------	---------
	( 103,760)	4,050	( 4,090)	( 103,800)
	---------	-------	-------	---------

10. Related party transactions

The company was under the control of Mr M S Everill throughout the current and previous period. The company operates from premises owned by the directors. Rent at the rate of £6,750 per annum is charged by the directors to the company. The credit balances on the directors' loan accounts are repayable on demand and interest free.