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07490364 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 07490364 dpl-frs:Item5 2022-02-01 2023-01-31 07490364 dpl-frs:Item5 2022-01-31 07490364 dpl-frs:Item5 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 07490364 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 07490364 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 07490364 dpl-frs:Item6 2022-02-01 2023-01-31 07490364 dpl-frs:Item6 2022-01-31 07490364 dpl-frs:Item6 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 07490364 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 07490364 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 07490364 dpl-frs:Item7 2022-02-01 2023-01-31 07490364 dpl-frs:Item7 2022-01-31 07490364 dpl-frs:Item7 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 07490364 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 07490364 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 07490364 dpl-frs:Item8 2022-02-01 2023-01-31 07490364 dpl-frs:Item8 2022-01-31 07490364 dpl-frs:Item8 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 07490364 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 07490364 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 07490364 dpl-frs:Item9 2022-02-01 2023-01-31 07490364 dpl-frs:Item9 2022-01-31 07490364 dpl-frs:Item9 2023-01-31 07490364 dpl-frs:CostSales 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2023-01-31 07490364 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 07490364 dpl-frs:Item12 2022-02-01 2023-01-31 07490364 dpl-frs:Item12 2022-01-31 07490364 dpl-frs:Item12 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 07490364 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 07490364 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 07490364 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 07490364 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 07490364 1 2022-02-01 2023-01-31 07490364 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 07490364
Mutual Ventures Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07490364
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,739 401
3,739 401
CURRENT ASSETS
Debtors 5 514,267 910,560
Cash at bank and in hand 425,353 510,560
939,620 1,421,120
Creditors: Amounts Falling Due Within One Year 6 (574,708 ) (651,746 )
NET CURRENT ASSETS (LIABILITIES) 364,912 769,374
TOTAL ASSETS LESS CURRENT LIABILITIES 368,651 769,775
Creditors: Amounts Falling Due After More Than One Year 7 (27,026 ) (109,278 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (710 ) (76 )
NET ASSETS 340,915 660,421
CAPITAL AND RESERVES
Called up share capital 8 306 306
Share premium account 5,256 5,256
Capital redemption reserve 5 5
Other reserves 9 9
Profit and Loss Account 335,339 654,845
SHAREHOLDERS' FUNDS 340,915 660,421
Page 1
Page 2
For the year ending 31 January 2024 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
D W Fairhurst
Director
13/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mutual Ventures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07490364 . The registered office is 2-6 Boundary Row, London, SE1 8HP.
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.
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.
2.3. 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 25% Reducing Balance
Computer Equipment 3yr Straight Line
2.4. Financial Instruments
The company only enters into basic financial information transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other amounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
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. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 14)
19 14
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 1,749 20,005 21,754
Additions 1 4,295 4,296
As at 31 January 2024 1,750 24,300 26,050
Depreciation
As at 1 February 2023 1,594 19,759 21,353
Provided during the period 39 919 958
As at 31 January 2024 1,633 20,678 22,311
Net Book Value
As at 31 January 2024 117 3,622 3,739
As at 1 February 2023 155 246 401
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 65,040 283,725
Prepayments and accrued income 351,078 280,456
Other debtors 25,529 16,169
Amounts owed by group undertakings 72,620 330,210
514,267 910,560
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 119,258 93,547
Bank loans and overdrafts 91,030 92,111
Corporation tax 100,700 53,311
Other taxes and social security 35,420 35,295
VAT 97,098 127,693
Other creditors 18,268 10,589
Accruals and deferred income 112,934 239,200
574,708 651,746
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 27,026 109,278
27,026 109,278
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 306 306
9. Related Party Transactions
As at 31st January 2024, the company was owed £72,620 (2023 - £330,210) by MV Group Holdings Ltd
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