Company registration number: 08806804
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Marku A Limited
Pages for filing with the Registrar
Company registration number: 08806804
Marku A Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 - 120,727
Owned:
Intangible assets 4 - -
Tangible assets 5 119,661 -
119,661 120,727
Current assets
Debtors 6 1,006,875 736,115
Cash at bank and in hand 158 156
1,007,033 736,271
Creditors: amounts falling due within one year
7 (964,525) (958,970)
Net current assets/(liabilities) 42,508 (222,699)
Total assets less current liabilities 162,169 (101,972)
Creditors: Amounts falling due after more than one year
8 (171,659) (49,656)
NET LIABILITIES (9,490) (151,628)
Capital and reserves
Called up share capital 1 1
Profit and loss account (9,491) (151,629)
TOTAL EQUITY (9,490) (151,628)
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 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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: 08806804
Marku A Limited
Balance sheet - continued
as at 31 December 2025
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.
Signed by:
Mr A Marku, Director
4 November 2026
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Marku A Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Marku A Limited is a private company registered in England and Wales. Its registered number is 08806804. The company is limited by shares. Its registered office is 37 Park Road, Bromley, BR1 3HJ.
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.
Adoption of the 2024 periodic review
Marku A Limited has early adopted the amendments arising from the 2024 periodic review applicable to the standard referenced in the basis of preparation statement.
These amendments mandate changes to various accounting policies and expand the required disclosures. The amendments are applied retrospectively, in accordance with paragraph 10.12 of the standard, with such exceptions and transitional arrangements as specified in paragraphs 1.40 to 1.68.
Going concern
In preparing these financial statements, the director has 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 director takes 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 director considers 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 recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Patents and licences - 20% straight line
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Marku A Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
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.:
Improvements to property - 25% straight line
Plant and machinery - 30% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% straight line
Computer equipment - 25% straight line
Taxation
Taxation for the year comprises current 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 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.
Leases
On commencement of a lease, the company recognises a right-of-use asset and a lease liability. The lease liability is initially recognised at the present value of the lease payments which have not yet been made and subsequently measured under the amortised cost method. The initial cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability, lease payments made prior to the lease commencement date, initial direct costs and the estimated costs of removing or dismantling the underlying asset per the conditions of the contract.
Where ownership of the right-of-use asset transfers to the lessee at the end of the lease term, the right- of-use asset is depreciated over the asset’s remaining useful life. If ownership of the right-of-use asset does not transfer to the lessee at the end of the lease term, depreciation is charged over the shorter of the useful life of the right-of-use asset and the lease term.
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.
3 Average number of employees
During the year the average number of employees was 43 (2024 - 45).
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Marku A Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Intangible assets
Other intangible assets

£
Cost
At 1 January 2025 32,195
At 31 December 2025 32,195
Amortisation
At 1 January 2025 32,195
At 31 December 2025 32,195
Net book value
At 31 December 2025 -
At 31 December 2024 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 342,418
Additions 37,400
At 31 December 2025 379,818
Depreciation
At 1 January 2025 221,691
Charge for year 38,466
At 31 December 2025 260,157
Net book value
At 31 December 2025 119,661
At 31 December 2024 120,727
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Marku A Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Debtors
2025 2024
£ £
Trade debtors 22,973 8,102
Amounts owed by participating interests 339,354 189,744
Directors' loan accounts 450,362 380,762
Taxation 180,237 156,747
Other debtors 13,000 -
Prepayments and accrued income 949 760
1,006,875 736,115
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 22,496 53,056
Other loans 79,817 60,770
Lease liabilities 17,442 8,691
Trade creditors 25,500 5,334
Amounts owed to participating interests 411,650 472,843
Other creditors 89,592 102,021
Taxation 218,994 163,994
Social security and other tax 69,523 44,262
Accruals and deferred income 29,511 47,999
964,525 958,970
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 4,669
Other loans 157,896 33,183
Lease liabilities 13,763 11,804
171,659 49,656
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable by instalments
Other loans 70,019 -
9 Secured debts
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Marku A Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
9 Secured debts - continued
The director has provided a personal guarantee in respect of the lease on the premises, the Funding Circle loan, and the vehicle lease.
10 Leases
Description of significant leasing arrangements
Lease liabilities
Minimum payments under leases fall due as follows:
2025 2024
£ £
Gross obligations repayable:
Within one year 17,442 8,691
Between one and five years 13,763 11,804
31,205 20,495
11 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Arlind Marku
Balance outstanding at start of year 380,762 (17,506)
Amounts advanced 96,700 400,000
Amounts repaid (27,100) (1,732)
Balance outstanding at end of year 450,362 380,762
12 Reserves
During the year ended 31 December 2025 the company paid dividends in excess of available retained earnings, totalling £65,100 (2024: £36,100). The remaining excess has been reclassified and is presented as an amount due from the director.
13 Controlling party
The controlling party is A Marku.
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