2022-04-012023-03-312023-03-31false07171948MAK SALE LTD2023-12-22iso4217:GBPxbrli:pure071719482022-04-01071719482023-03-31071719482022-04-012023-03-31071719482021-04-01071719482022-03-31071719482021-04-012022-03-3107171948bus:SmallEntities2022-04-012023-03-3107171948bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3107171948bus:AbridgedAccounts2022-04-012023-03-3107171948bus:PrivateLimitedCompanyLtd2022-04-012023-03-3107171948core:WithinOneYear2023-03-3107171948core:AfterOneYear2023-03-3107171948core:WithinOneYear2022-03-3107171948core:AfterOneYear2022-03-3107171948core:ShareCapital2023-03-3107171948core:SharePremium2023-03-3107171948core:RevaluationReserve2023-03-3107171948core:OtherReservesSubtotal2023-03-3107171948core:RetainedEarningsAccumulatedLosses2023-03-3107171948core:ShareCapital2022-03-3107171948core:SharePremium2022-03-3107171948core:RevaluationReserve2022-03-3107171948core:OtherReservesSubtotal2022-03-3107171948core:RetainedEarningsAccumulatedLosses2022-03-3107171948core:LandBuildings2023-03-3107171948core:PlantMachinery2023-03-3107171948core:Vehicles2023-03-3107171948core:FurnitureFittings2023-03-3107171948core:OfficeEquipment2023-03-3107171948core:NetGoodwill2023-03-3107171948core:IntangibleAssetsOtherThanGoodwill2023-03-3107171948core:ListedExchangeTraded2023-03-3107171948core:UnlistedNon-exchangeTraded2023-03-3107171948core:LandBuildings2022-03-3107171948core:PlantMachinery2022-03-3107171948core:Vehicles2022-03-3107171948core:FurnitureFittings2022-03-3107171948core:OfficeEquipment2022-03-3107171948core:NetGoodwill2022-03-3107171948core:IntangibleAssetsOtherThanGoodwill2022-03-3107171948core:ListedExchangeTraded2022-03-3107171948core:UnlistedNon-exchangeTraded2022-03-3107171948core:LandBuildings2022-04-012023-03-3107171948core:PlantMachinery2022-04-012023-03-3107171948core:Vehicles2022-04-012023-03-3107171948core:FurnitureFittings2022-04-012023-03-3107171948core:OfficeEquipment2022-04-012023-03-3107171948core:NetGoodwill2022-04-012023-03-3107171948core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107171948core:ListedExchangeTraded2022-04-012023-03-3107171948core:UnlistedNon-exchangeTraded2022-04-012023-03-3107171948core:MoreThanFiveYears2022-04-012023-03-3107171948core:Non-currentFinancialInstruments2023-03-3107171948core:Non-currentFinancialInstruments2022-03-3107171948dpl:CostSales2022-04-012023-03-3107171948dpl:DistributionCosts2022-04-012023-03-3107171948core:LandBuildings2022-04-012023-03-3107171948core:PlantMachinery2022-04-012023-03-3107171948core:Vehicles2022-04-012023-03-3107171948core:FurnitureFittings2022-04-012023-03-3107171948core:OfficeEquipment2022-04-012023-03-3107171948dpl:AdministrativeExpenses2022-04-012023-03-3107171948core:NetGoodwill2022-04-012023-03-3107171948core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107171948dpl:GroupUndertakings2022-04-012023-03-3107171948dpl:ParticipatingInterests2022-04-012023-03-3107171948dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107171948core:ListedExchangeTraded2022-04-012023-03-3107171948dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107171948core:UnlistedNon-exchangeTraded2022-04-012023-03-3107171948dpl:CostSales2021-04-012022-03-3107171948dpl:DistributionCosts2021-04-012022-03-3107171948core:LandBuildings2021-04-012022-03-3107171948core:PlantMachinery2021-04-012022-03-3107171948core:Vehicles2021-04-012022-03-3107171948core:FurnitureFittings2021-04-012022-03-3107171948core:OfficeEquipment2021-04-012022-03-3107171948dpl:AdministrativeExpenses2021-04-012022-03-3107171948core:NetGoodwill2021-04-012022-03-3107171948core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3107171948dpl:GroupUndertakings2021-04-012022-03-3107171948dpl:ParticipatingInterests2021-04-012022-03-3107171948dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3107171948core:ListedExchangeTraded2021-04-012022-03-3107171948dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3107171948core:UnlistedNon-exchangeTraded2021-04-012022-03-3107171948core:NetGoodwill2023-03-3107171948core:IntangibleAssetsOtherThanGoodwill2023-03-3107171948core:LandBuildings2023-03-3107171948core:PlantMachinery2023-03-3107171948core:Vehicles2023-03-3107171948core:FurnitureFittings2023-03-3107171948core:OfficeEquipment2023-03-3107171948core:AfterOneYear2023-03-3107171948core:WithinOneYear2023-03-3107171948core:ListedExchangeTraded2023-03-3107171948core:UnlistedNon-exchangeTraded2023-03-3107171948core:ShareCapital2023-03-3107171948core:SharePremium2023-03-3107171948core:RevaluationReserve2023-03-3107171948core:OtherReservesSubtotal2023-03-3107171948core:RetainedEarningsAccumulatedLosses2023-03-3107171948core:NetGoodwill2022-03-3107171948core:IntangibleAssetsOtherThanGoodwill2022-03-3107171948core:LandBuildings2022-03-3107171948core:PlantMachinery2022-03-3107171948core:Vehicles2022-03-3107171948core:FurnitureFittings2022-03-3107171948core:OfficeEquipment2022-03-3107171948core:AfterOneYear2022-03-3107171948core:WithinOneYear2022-03-3107171948core:ListedExchangeTraded2022-03-3107171948core:UnlistedNon-exchangeTraded2022-03-3107171948core:ShareCapital2022-03-3107171948core:SharePremium2022-03-3107171948core:RevaluationReserve2022-03-3107171948core:OtherReservesSubtotal2022-03-3107171948core:RetainedEarningsAccumulatedLosses2022-03-3107171948core:NetGoodwill2021-04-0107171948core:IntangibleAssetsOtherThanGoodwill2021-04-0107171948core:LandBuildings2021-04-0107171948core:PlantMachinery2021-04-0107171948core:Vehicles2021-04-0107171948core:FurnitureFittings2021-04-0107171948core:OfficeEquipment2021-04-0107171948core:AfterOneYear2021-04-0107171948core:WithinOneYear2021-04-0107171948core:ListedExchangeTraded2021-04-0107171948core:UnlistedNon-exchangeTraded2021-04-0107171948core:ShareCapital2021-04-0107171948core:SharePremium2021-04-0107171948core:RevaluationReserve2021-04-0107171948core:OtherReservesSubtotal2021-04-0107171948core:RetainedEarningsAccumulatedLosses2021-04-0107171948core:AfterOneYear2022-04-012023-03-3107171948core:WithinOneYear2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3107171948core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3107171948core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3107171948core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3107171948core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3107171948core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3107171948bus:Director12022-04-012023-03-3107171948bus:Director22022-04-012023-03-31

MAK SALE LTD

Registered Number
07171948
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

MAK SALE LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

FASHCHANOVA, Ekaterina
KRYACHEK, Artem

Registered Address

52 Freshwater Road
Chatham
ME5 7SY

Registered Number

07171948 (England and Wales)
MAK SALE LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets62,1093,006
2,1093,006
Current assets
Stocks74,0474,417
Cash at bank and on hand2,4012,577
6,4486,994
Creditors amounts falling due within one year9(17,669)(17,880)
Net current assets (liabilities)(11,221)(10,886)
Total assets less current liabilities(9,112)(7,880)
Provisions for liabilities(401)(571)
Net assets(9,513)(8,451)
Capital and reserves
Called up share capital200200
Profit and loss account(9,713)(8,651)
Shareholders' funds(9,513)(8,451)
The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2023, and are signed on its behalf by:
FASHCHANOVA, Ekaterina
Director
Registered Company No. 07171948
MAK SALE LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company continued to be that of online sales.
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-25
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2213,280
At 31 March 2313,280
Depreciation and impairment
At 01 April 2210,274
Charge for year897
At 31 March 2311,172
Net book value
At 31 March 232,109
At 31 March 223,006
7.Stocks
Stock is valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2023

2022

££
Raw materials and consumables4,0474,417
Total4,0474,417
8.Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Other creditors17,44917,661
Accrued liabilities and deferred income220219
Total17,66917,880
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.