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Company Registration No. 11702644 (England and Wales)
MATHA SUPERMARKET LTD Unaudited accounts for the year ended 30 November 2023
MATHA SUPERMARKET LTD Unaudited accounts Contents
Page
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MATHA SUPERMARKET LTD Company Information for the year ended 30 November 2023
Director
Vesly KARUPPIAH
Company Number
11702644 (England and Wales)
Registered Office
UNIT 6, TRADE CITY 21 MONTROSE ROAD CHELMSFORD ESSEX CM2 6TE ENGLAND
Accountants
Accountingpreneur Limited Second Floor 26 Goodge Street Fitzrovia London W1T 2QG
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MATHA SUPERMARKET LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
370,330 
375,971 
Current assets
Inventories
173,000 
103,288 
Debtors
233,315 
326,135 
Cash at bank and in hand
75,210 
70,576 
481,525 
499,999 
Creditors: amounts falling due within one year
(779,540)
(809,650)
Net current liabilities
(298,015)
(309,651)
Total assets less current liabilities
72,315 
66,320 
Creditors: amounts falling due after more than one year
(37,808)
(44,850)
Net assets
34,507 
21,470 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
34,504 
21,467 
Shareholders' funds
34,507 
21,470 
For the year ending 30 November 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 27 August 2024 and were signed on its behalf by
Vesly KARUPPIAH Director Company Registration No. 11702644
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MATHA SUPERMARKET LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
MATHA SUPERMARKET LTD is a private company, limited by shares, registered in England and Wales, registration number 11702644. The registered office is UNIT 6, TRADE CITY, 21 MONTROSE ROAD, CHELMSFORD, ESSEX, CM2 6TE, ENGLAND.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Motor vehicles
10% straight line
Fixtures & fittings
10% straight line
Computer equipment
10% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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MATHA SUPERMARKET LTD Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2022
93,061 
159,843 
39,033 
124,834 
25,115 
441,886 
Additions
9,813 
20,076 
- 
- 
362 
30,251 
At 30 November 2023
102,874 
179,919 
39,033 
124,834 
25,477 
472,137 
Depreciation
At 1 December 2022
- 
31,402 
11,865 
19,132 
3,516 
65,915 
Charge for the year
- 
16,904 
3,903 
12,483 
2,602 
35,892 
At 30 November 2023
- 
48,306 
15,768 
31,615 
6,118 
101,807 
Net book value
At 30 November 2023
102,874 
131,613 
23,265 
93,219 
19,359 
370,330 
At 30 November 2022
93,061 
128,441 
27,168 
105,702 
21,599 
375,971 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
41,022 
36,692 
Trade debtors
2,324 
- 
Amounts due from group undertakings etc.
124,617 
75,362 
Accrued income and prepayments
57,532 
42,000 
Other debtors
7,820 
137,121 
233,315 
291,175 
Amounts falling due after more than one year
Other debtors
- 
34,960 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,434 
11,581 
Trade creditors
443,728 
456,403 
Amounts owed to group undertakings and other participating interests
205,363 
243,030 
Taxes and social security
26,353 
45,476 
Other creditors
74,791 
39,541 
Loans from directors
7,242 
11,119 
Accruals
12,629 
2,500 
779,540 
809,650 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
37,808 
44,850 
8
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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