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Registered number: 02231825
MITAX LIMITED
ABRIDGED Financial Statements
For The Year Ended 31 March 2023
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 02231825
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 104,066 107,848
104,066 107,848
CURRENT ASSETS
Stocks 6 120,799 107,410
Debtors 256,143 364,631
Cash at bank and in hand 457,775 415,905
834,717 887,946
Creditors: Amounts Falling Due Within One Year (386,796 ) (519,245 )
NET CURRENT ASSETS (LIABILITIES) 447,921 368,701
TOTAL ASSETS LESS CURRENT LIABILITIES 551,987 476,549
NET ASSETS 551,987 476,549
CAPITAL AND RESERVES
Called up share capital 7 2 2
Share premium account 10,347 10,347
Profit and Loss Account 541,638 466,200
SHAREHOLDERS' FUNDS 551,987 476,549
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Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board on 27 March 2024 and were signed on its behalf by:
Mr Samir Patel
Director
27 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
MITAX LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 02231825 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Director, Mr Samir Patel, are reported in the notes to the accounts.
Related party transactions are reported in the notes to the accounts.
There are no other related party transactions to report.
There are no contingent liabilities or other post balance sheet events to report.
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 represents net sales of goods, excluding Value Added Tax (VAT).
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold 2.5% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
No depreciation is charged in the year of acquisition.
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. 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.
2.6. Government Grant
Covid grants relate to a Horsham District Council premises grants.
The Grant is for immediate financial support or are to cover costs already incurred, It is accordingly recognised immediately in the profit and loss account as other operating income.
2.7. Accounting Reference Date
The accounting reference date is 29 March.
These accounts are nevertheless for the year ending 31 March 2023.
2.8. Comparative Figures
The comparative figures used throughout these accounts are as at 31 March 2022 or are for the year ended on that date.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was as follows:
2023 2022
Chemists & Pharmacy Assistants 9 9
9 9
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4. Interest Payable and Similar Charges
2023 2022
£ £
Bank loans and overdrafts 1,104 861
1,104 861
5. Tangible Assets
Total
£
Cost
As at 1 April 2022 275,786
As at 31 March 2023 275,786
Depreciation
As at 1 April 2022 167,938
Provided during the period 3,782
As at 31 March 2023 171,720
Net Book Value
As at 31 March 2023 104,066
As at 1 April 2022 107,848
Freehold land and buildings were acquired in December 1997 and comprise a swimming pool and outbuildings. The location adjoins the Director's private residence.
6. Stocks
2023 2022
£ £
Finished goods 120,799 107,410
120,799 107,410
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
8 Ordinary Shares of £ 0.25 each 2 2
Issued Ordinary Voting Shares of 25p as at 31 March 2023 were as follows:
- Mr Samir Patel own 6 25p Ordinary Voting Shares
- Mr Sudi Patel owns 1 25p Ordinary Voting Share
- Miss Jessica Patel owns 1 25p Ordinary Voting Share
8. Pension Commitments
The company operates a defined contribution pension scheme.
The assets of the scheme are held separately from those of the company in an independently administered fund. Pension contributions of £657 (2022 £662) were due to the fund and are included in Creditors.
9. Directors Advances, Credits and Guarantees
Dividends paid to Directors are as follows:
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2023 2022
£ £
Mr Samir Patel 51,000 50,400
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 51,000 50,400
51,000 50,400
11. Related Party Transactions
Transactions with Associated Companies 
Texyarn Limited is an associated company and is controlled by Samir Patel who held 34,740 £1 Ordinary Shares representing 69.48% of the issued share capital throughout the year.
Management charges for the year ended 31 March 2023 of £28,500 (2022 £29,500) are payable to Texyarn Limited. The amount due to Texyarn Limited from Mitax Limited at the year end date was £78,310 (2022 £77,060).
Transactions involving Directors
Net rental income includes a sum of £30,000 (2022 £29,466) payable by the Director for the use of land and buildings referred to in the tangible fixed assets note. This sum equates to the taxable benefit which would otherwise arise.
12. Ultimate Controlling Party
The Company was controlled by Mr Samir Patel who held 6 25p A Ordinary Shares representing 75% of the issued share capital throughout the year.
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