2022-10-012023-09-302023-09-30false12901728MCNA ESTATE INVESTMENT LTD2024-08-1668209iso4217:GBPxbrli:pure129017282022-10-01129017282023-09-30129017282022-10-012023-09-30129017282021-10-01129017282022-09-30129017282021-10-012022-09-3012901728bus:SmallEntities2022-10-012023-09-3012901728bus:AuditExempt-NoAccountantsReport2022-10-012023-09-3012901728bus:FullAccounts2022-10-012023-09-3012901728bus:PrivateLimitedCompanyLtd2022-10-012023-09-3012901728core:WithinOneYear2023-09-3012901728core:AfterOneYear2023-09-3012901728core:WithinOneYear2022-09-3012901728core:AfterOneYear2022-09-3012901728core:ShareCapital2023-09-3012901728core:SharePremium2023-09-3012901728core:RevaluationReserve2023-09-3012901728core:OtherReservesSubtotal2023-09-3012901728core:RetainedEarningsAccumulatedLosses2023-09-3012901728core:ShareCapital2022-09-3012901728core:SharePremium2022-09-3012901728core:RevaluationReserve2022-09-3012901728core:OtherReservesSubtotal2022-09-3012901728core:RetainedEarningsAccumulatedLosses2022-09-3012901728core:LandBuildings2023-09-3012901728core:PlantMachinery2023-09-3012901728core:Vehicles2023-09-3012901728core:FurnitureFittings2023-09-3012901728core:OfficeEquipment2023-09-3012901728core:NetGoodwill2023-09-3012901728core:IntangibleAssetsOtherThanGoodwill2023-09-3012901728core:ListedExchangeTraded2023-09-3012901728core:UnlistedNon-exchangeTraded2023-09-3012901728core:LandBuildings2022-09-3012901728core:PlantMachinery2022-09-3012901728core:Vehicles2022-09-3012901728core:FurnitureFittings2022-09-3012901728core:OfficeEquipment2022-09-3012901728core:NetGoodwill2022-09-3012901728core:IntangibleAssetsOtherThanGoodwill2022-09-3012901728core:ListedExchangeTraded2022-09-3012901728core:UnlistedNon-exchangeTraded2022-09-3012901728core:LandBuildings2022-10-012023-09-3012901728core:PlantMachinery2022-10-012023-09-3012901728core:Vehicles2022-10-012023-09-3012901728core:FurnitureFittings2022-10-012023-09-3012901728core:OfficeEquipment2022-10-012023-09-3012901728core:NetGoodwill2022-10-012023-09-3012901728core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012901728core:ListedExchangeTraded2022-10-012023-09-3012901728core:UnlistedNon-exchangeTraded2022-10-012023-09-3012901728core:MoreThanFiveYears2022-10-012023-09-3012901728core:Non-currentFinancialInstruments2023-09-3012901728core:Non-currentFinancialInstruments2022-09-3012901728dpl:CostSales2022-10-012023-09-3012901728dpl:DistributionCosts2022-10-012023-09-3012901728core:LandBuildings2022-10-012023-09-3012901728core:PlantMachinery2022-10-012023-09-3012901728core:Vehicles2022-10-012023-09-3012901728core:FurnitureFittings2022-10-012023-09-3012901728core:OfficeEquipment2022-10-012023-09-3012901728dpl:AdministrativeExpenses2022-10-012023-09-3012901728core:NetGoodwill2022-10-012023-09-3012901728core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012901728dpl:GroupUndertakings2022-10-012023-09-3012901728dpl:ParticipatingInterests2022-10-012023-09-3012901728dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3012901728core:ListedExchangeTraded2022-10-012023-09-3012901728dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3012901728core:UnlistedNon-exchangeTraded2022-10-012023-09-3012901728dpl:CostSales2021-10-012022-09-3012901728dpl:DistributionCosts2021-10-012022-09-3012901728core:LandBuildings2021-10-012022-09-3012901728core:PlantMachinery2021-10-012022-09-3012901728core:Vehicles2021-10-012022-09-3012901728core:FurnitureFittings2021-10-012022-09-3012901728core:OfficeEquipment2021-10-012022-09-3012901728dpl:AdministrativeExpenses2021-10-012022-09-3012901728core:NetGoodwill2021-10-012022-09-3012901728core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3012901728dpl:GroupUndertakings2021-10-012022-09-3012901728dpl:ParticipatingInterests2021-10-012022-09-3012901728dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3012901728core:ListedExchangeTraded2021-10-012022-09-3012901728dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3012901728core:UnlistedNon-exchangeTraded2021-10-012022-09-3012901728core:NetGoodwill2023-09-3012901728core:IntangibleAssetsOtherThanGoodwill2023-09-3012901728core:LandBuildings2023-09-3012901728core:PlantMachinery2023-09-3012901728core:Vehicles2023-09-3012901728core:FurnitureFittings2023-09-3012901728core:OfficeEquipment2023-09-3012901728core:AfterOneYear2023-09-3012901728core:WithinOneYear2023-09-3012901728core:ListedExchangeTraded2023-09-3012901728core:UnlistedNon-exchangeTraded2023-09-3012901728core:ShareCapital2023-09-3012901728core:SharePremium2023-09-3012901728core:RevaluationReserve2023-09-3012901728core:OtherReservesSubtotal2023-09-3012901728core:RetainedEarningsAccumulatedLosses2023-09-3012901728core:NetGoodwill2022-09-3012901728core:IntangibleAssetsOtherThanGoodwill2022-09-3012901728core:LandBuildings2022-09-3012901728core:PlantMachinery2022-09-3012901728core:Vehicles2022-09-3012901728core:FurnitureFittings2022-09-3012901728core:OfficeEquipment2022-09-3012901728core:AfterOneYear2022-09-3012901728core:WithinOneYear2022-09-3012901728core:ListedExc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MCNA ESTATE INVESTMENT LTD

Registered Number
12901728
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

MCNA ESTATE INVESTMENT LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

XI, Yin

Registered Address

35 Pond Street
London
NW3 2PN

Registered Number

12901728 (England and Wales)
MCNA ESTATE INVESTMENT LTD
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors3999,553999,553
Cash at bank and on hand4,199,0924,052,998
5,198,6455,052,551
Creditors amounts falling due within one year5(190,374)(111,867)
Net current assets (liabilities)5,008,2714,940,684
Total assets less current liabilities5,008,2714,940,684
Creditors amounts falling due after one year6(5,033,792)(5,033,792)
Net assets(25,521)(93,108)
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(26,521)(94,108)
Shareholders' funds(25,521)(93,108)
The financial statements were approved and authorised for issue by the Director on 16 August 2024, and are signed on its behalf by:
XI, Yin
Director
Registered Company No. 12901728
MCNA ESTATE INVESTMENT LTD
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
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.
Statement of compliance
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.
Going concern
The financial statements have been prepared assuming the company will contiune as a going concern. The director considers that the company has adequate resources available in order to continue in operational existence for the foreseeable future based on the continuing support from its shareholder. The financial statements do not include the adjustments that would result if the company would be unable to continue in operation.
Revenue from sale of goods
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
2.Average number of employees

20232022
Average number of employees during the year11
3.Debtors: amounts due within one year

2023

2022

££
Other debtors999,553999,553
Total999,553999,553
4.Current asset investments
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-7,800
Amounts owed to related parties187,374104,067
Accrued liabilities and deferred income3,000-
Total190,374111,867
6.Creditors: amounts due after one year

2023

2022

££
Other creditors5,033,7925,033,792
Total5,033,7925,033,792