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Registered number: 05489185
Memiah Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Ms Emma Hursey
Mrs Aimi Maunders
Mr Paul Maunders
Secretary Ms Emma Hursey
Company Number 05489185
Registered Office Building B
Riverside Way
Camberley
Surrey
GU15 3YL
Accountants Tailored Accountancy Ltd
Chartered Management Accountants
23 High Street
Bagshot
Surrey
GU19 5AF
Page 1
Page 2
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15/07/2023
Tailored Accountancy Ltd
Chartered Management Accountants
23 High Street
Bagshot
Surrey
GU19 5AF
Page 2
Page 3
Balance Sheet
Registered number: 05489185
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 132
Tangible Assets 5 180,052 104,094
180,052 104,226
CURRENT ASSETS
Debtors 6 1,083,423 925,379
Cash at bank and in hand 1,203,449 1,334,581
2,286,872 2,259,960
Creditors: Amounts Falling Due Within One Year 7 (1,329,759 ) (1,316,565 )
NET CURRENT ASSETS (LIABILITIES) 957,113 943,395
TOTAL ASSETS LESS CURRENT LIABILITIES 1,137,165 1,047,621
PROVISIONS FOR LIABILITIES
Deferred Taxation (45,013 ) (19,778 )
NET ASSETS 1,092,152 1,027,843
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,092,151 1,027,842
SHAREHOLDERS' FUNDS 1,092,152 1,027,843
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For the year ending 31 March 2023 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
Mr Paul Maunders
Director
27/11/2023
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Memiah Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05489185 . The registered office is Building B, Riverside Way, Camberley, Surrey, GU15 3YL.
Environmental Impact
Working in conjunction with Positive Planet, Memiah has determined its carbon footprint for the 12-month period ending 31 March 2023 to be approximately 504.3 tCO2e. This figure includes emissions from a significant one-off investment facilitating the redevelopment of a brownfield site in our local community. Excluding the emissions from this investment, our core business emissions for the period were approximately 229.8 tCO2e, consisting of 1.2 tCO2e from Scope 2 and 228.6 tCO2e from Scope 3, with no emissions reported under Scope 1. 
Despite the overall increase due to the one-off investment, our core emissions have seen a slight reduction (-1.4%) compared to the previous year (FY2022 233 tCO2e). Memiah remains committed to environmental stewardship, and has offset 120% of our total emissions (606 tCO2e) with Ecologi. We will continue our efforts to reduce our emissions and offset any emissions that cannot be avoided.
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.  Annual subscriptions are being recognised over the life of the subscription and any revenue relating to the period after the year end date is deferred. Monthly payments are recognised as and when payment is received.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development of our Happiful App. It is amortised to profit and loss account over its estimated economic life of 4 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:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2022: 36)
35 36
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4. Intangible Assets
Other
£
Cost
As at 1 April 2022 74,825
As at 31 March 2023 74,825
Amortisation
As at 1 April 2022 74,693
Provided during the period 132
As at 31 March 2023 74,825
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 132
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 72,628 217,120 406 290,154
Additions 32,334 115,530 709 148,573
As at 31 March 2023 104,962 332,650 1,115 438,727
Depreciation
As at 1 April 2022 43,482 142,510 68 186,060
Provided during the period 19,852 52,544 219 72,615
As at 31 March 2023 63,334 195,054 287 258,675
Net Book Value
As at 31 March 2023 41,628 137,596 828 180,052
As at 1 April 2022 29,146 74,610 338 104,094
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 914 5,327
Prepayments and accrued income 18,046 49,502
Other debtors 1,064,463 870,550
1,083,423 925,379
Other debtors includes a loan of £1,050,000 to a company, Wyeth Burrell Properties Limited, a company registered in England, for the purposes of a specific property development. This loan was repaid on the 1st of June 2023.
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,508 33,147
Commercial Cards 77,242 57,385
Corporation tax 123,825 144,175
Other taxes and social security 274,279 243,081
Other creditors 4,217 7,745
Accruals and deferred income 828,688 831,032
1,329,759 1,316,565
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 3,000 94,822
3,000 94,822
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