Company Registration No. 05195679 (England and Wales)
MOKKA LTD
Unaudited accounts
for the year ended 31 August 2023
MOKKA LTD
Unaudited accounts
Contents
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
MOKKA LTD
Statement of financial position
as at 31 August 2023
Intangible assets
5,834
5,834
Tangible assets
330,776
31,309
Inventories
187,607
187,607
Cash at bank and in hand
203,882
286,824
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
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
MOKKA LTD
Notes to the Accounts
for the year ended 31 August 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
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
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
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
At 31 August 2023
4,280
326,496
330,776
At 31 August 2022
4,280
27,029
31,309
Amounts falling due within one year
Trade debtors
86,001
106,873
Accrued income and prepayments
8,766
-
Other debtors
53,767
30,000
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
8
Creditors: amounts falling due after more than one year
2023
2022
Bank loans
545,918
441,176
Allotted, called up and fully paid:
10,100 Ordinary shares of £1 each
10,100
10,100
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).