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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 02828602 frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:UnlistedNon-exchangeTraded 2021-07-31 02828602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 02828602 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 02828602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 02828602 dpl-frs:CostSales 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales 2021-07-31 02828602 dpl-frs:CostSales 2022-07-31 02828602 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 02828602 frs-bus:Director1 2021-08-01 2022-07-31 02828602 frs-bus:Director1 2021-07-31 02828602 frs-bus:Director1 2022-07-31 02828602 frs-bus:Director2 2021-08-01 2022-07-31 02828602 frs-bus:Director2 2021-07-31 02828602 frs-bus:Director2 2022-07-31 02828602 1 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 1 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 1 2022-07-31 02828602 2 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 2 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 2 2022-07-31 02828602 3 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 3 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 3 2022-07-31 02828602 4 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 4 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 4 2022-07-31 02828602 5 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 5 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 5 2022-07-31 02828602 6 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 6 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 6 2022-07-31 02828602 7 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 7 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 7 2022-07-31 02828602 8 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 8 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 8 2022-07-31 02828602 9 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 9 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 9 2022-07-31 02828602 10 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 10 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 10 2022-07-31 02828602 11 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 11 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 11 2022-07-31 02828602 12 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 12 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 12 2022-07-31 02828602 13 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 13 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 13 2022-07-31 02828602 14 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 14 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 14 2022-07-31 02828602 15 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 15 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 15 2022-07-31 02828602 16 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 16 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 16 2022-07-31 02828602 17 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 17 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 17 2022-07-31 02828602 18 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 18 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 18 2022-07-31 02828602 19 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 19 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 19 2022-07-31 02828602 20 2021-08-01 2022-07-31 02828602 frs-core:CurrentFinancialInstruments 20 2022-07-31 02828602 frs-core:Non-currentFinancialInstruments 20 2022-07-31 02828602 dpl-frs:Item1 2021-08-01 2022-07-31 02828602 dpl-frs:Item1 2021-07-31 02828602 dpl-frs:Item1 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 02828602 dpl-frs:Item2 2021-08-01 2022-07-31 02828602 dpl-frs:Item2 2021-07-31 02828602 dpl-frs:Item2 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 02828602 dpl-frs:Item3 2021-08-01 2022-07-31 02828602 dpl-frs:Item3 2021-07-31 02828602 dpl-frs:Item3 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 02828602 dpl-frs:Item4 2021-08-01 2022-07-31 02828602 dpl-frs:Item4 2021-07-31 02828602 dpl-frs:Item4 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 02828602 dpl-frs:Item5 2021-08-01 2022-07-31 02828602 dpl-frs:Item5 2021-07-31 02828602 dpl-frs:Item5 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 02828602 dpl-frs:Item6 2021-08-01 2022-07-31 02828602 dpl-frs:Item6 2021-07-31 02828602 dpl-frs:Item6 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 02828602 dpl-frs:Item7 2021-08-01 2022-07-31 02828602 dpl-frs:Item7 2021-07-31 02828602 dpl-frs:Item7 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 02828602 dpl-frs:Item8 2021-08-01 2022-07-31 02828602 dpl-frs:Item8 2021-07-31 02828602 dpl-frs:Item8 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 02828602 dpl-frs:Item9 2021-08-01 2022-07-31 02828602 dpl-frs:Item9 2021-07-31 02828602 dpl-frs:Item9 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 02828602 dpl-frs:Item10 2021-08-01 2022-07-31 02828602 dpl-frs:Item10 2021-07-31 02828602 dpl-frs:Item10 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 02828602 dpl-frs:Item11 2021-08-01 2022-07-31 02828602 dpl-frs:Item11 2021-07-31 02828602 dpl-frs:Item11 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 02828602 dpl-frs:Item12 2021-08-01 2022-07-31 02828602 dpl-frs:Item12 2021-07-31 02828602 dpl-frs:Item12 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 02828602 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 02828602 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 02828602 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 02828602 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 02828602 1 2021-08-01 2022-07-31 02828602 frs-countries:EnglandWales 2021-08-01 2022-07-31
Munco International Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02828602
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,526 10,428
Investments 5 354,845 354,845
364,371 365,273
CURRENT ASSETS
Debtors 6 345,539 279,100
Cash at bank and in hand 126,776 72,268
472,315 351,368
Creditors: Amounts Falling Due Within One Year 7 (190,471 ) (186,598 )
NET CURRENT ASSETS (LIABILITIES) 281,844 164,770
TOTAL ASSETS LESS CURRENT LIABILITIES 646,215 530,043
Creditors: Amounts Falling Due After More Than One Year 8 - (55,417 )
NET ASSETS 646,215 474,626
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 646,115 474,526
SHAREHOLDERS' FUNDS 646,215 474,626
Page 1
Page 2
For the year ending 31 July 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
Taranjit Mundra
Director
01/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Munco International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02828602 . The registered office is 9 Fulmar Close, Mickleover, Derby, Derbyshire, DE3 9XH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 15% on a reducing balance basis
Computer Equipment 5 years on a straight-line basis
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the Profit and Loss Account.
2.6. Financial Instruments
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors.  If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits.
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Page 4
2.7. 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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 14,717 25,612 40,329
Additions 361 365 726
As at 31 July 2023 15,078 25,977 41,055
Depreciation
As at 1 August 2022 11,409 18,492 29,901
Provided during the period 536 1,092 1,628
As at 31 July 2023 11,945 19,584 31,529
Net Book Value
As at 31 July 2023 3,133 6,393 9,526
As at 1 August 2022 3,308 7,120 10,428
Page 4
Page 5
5. Investments
Subsidiaries Other Total
£ £ £
Cost
As at 1 August 2022 100 354,745 354,845
As at 31 July 2023 100 354,745 354,845
Provision
As at 1 August 2022 - - -
As at 31 July 2023 - - -
Net Book Value
As at 31 July 2023 100 354,745 354,845
As at 1 August 2022 100 354,745 354,845
At 31 July 2023 the company held 100% of the ordinary share capital in the wholly owned subsidiary, Progressly Limited (Company # 13800736), incorporated in the United Kingdom with a principal activity of buying, selling and management of own real estate.
Other investments relate to investment property. The 2023 valuation of investment properties was made by the directors, on an open market value for existing use basis.
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 52,958 40,836
Prepayments and accrued income 206 205
Other debtors 57,957 26,773
Amounts owed by group undertakings 234,418 211,286
345,539 279,100
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,890 4,231
Bank loans and overdrafts - 19,000
Other loans 36,021 36,021
Corporation tax 127,477 104,241
VAT 20,574 19,508
Other creditors 3,509 3,597
190,471 186,598
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 55,417
- 55,417
The company has a COVID-19 business interruption loan scheme from Barclays Bank of £nil (2022: £74,417). The loan was fully settled on 7th June 2023. The interest rate on the loan was 3.19% above the Bank of England base rate.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6