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Company Registration No. 05195679 (England and Wales)
MOKKA LTD Unaudited accounts for the year ended 31 August 2023
MOKKA LTD Unaudited accounts Contents
Page
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MOKKA LTD Company Information for the year ended 31 August 2023
Director
Krzysztof Jerzy KACPRZAK
Company Number
05195679 (England and Wales)
Accountants
Muraszko & Co Ltd 23 Wadsworth Business Centre 21 Wadsworth Road Middlesex UB6 7LQ
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MOKKA LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,834 
5,834 
Tangible assets
330,776 
31,309 
336,610 
37,143 
Current assets
Inventories
187,607 
187,607 
Debtors
218,075 
167,234 
Cash at bank and in hand
203,882 
286,824 
609,564 
641,665 
Creditors: amounts falling due within one year
(406,901)
(211,376)
Net current assets
202,663 
430,289 
Total assets less current liabilities
539,273 
467,432 
Creditors: amounts falling due after more than one year
(545,918)
(441,176)
Net (liabilities)/assets
(6,645)
26,256 
Capital and reserves
Called up share capital
10,100 
10,100 
Profit and loss account
(16,745)
16,156 
Shareholders' funds
(6,645)
26,256 
For the year ending 31 August 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 August 2024 and were signed on its behalf by
Krzysztof Jerzy KACPRZAK Director Company Registration No. 05195679
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MOKKA LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
MOKKA LTD is a private company, limited by shares, registered in England and Wales, registration number 05195679.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2022
5,834 
At 31 August 2023
5,834 
Amortisation
At 1 September 2022
- 
At 31 August 2023
- 
Net book value
At 31 August 2023
5,834 
At 31 August 2022
5,834 
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MOKKA LTD Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
211,648 
59,441 
271,089 
Additions
- 
300,537 
300,537 
At 31 August 2023
211,648 
359,978 
571,626 
Depreciation
At 1 September 2022
207,368 
32,412 
239,780 
Charge for the year
- 
1,070 
1,070 
At 31 August 2023
207,368 
33,482 
240,850 
Net book value
At 31 August 2023
4,280 
326,496 
330,776 
At 31 August 2022
4,280 
27,029 
31,309 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
69,541 
30,361 
Trade debtors
86,001 
106,873 
Accrued income and prepayments
8,766 
- 
Other debtors
53,767 
30,000 
218,075 
167,234 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
252,055 
25,368 
Trade creditors
42,434 
22,500 
Taxes and social security
21,713 
38,357 
Other creditors
54,838 
56,813 
Loans from directors
24,261 
41,338 
Accruals
11,600 
27,000 
406,901 
211,376 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
545,918 
441,176 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10,100 Ordinary shares of £1 each
10,100 
10,100 
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MOKKA LTD Notes to the Accounts for the year ended 31 August 2023
10
Average number of employees
During the year the average number of employees was 43 (2022: 43).
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