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Registered number: 09094528
MENDUK Limited
Financial Statements
For The Year Ended 30 June 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09094528
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,935 13,532
Investments 5 50 50
11,985 13,582
CURRENT ASSETS
Debtors 6 1,402,455 1,679,974
Cash at bank and in hand 129,314 20,565
1,531,769 1,700,539
Creditors: Amounts Falling Due Within One Year 7 (38,554 ) (32,347 )
NET CURRENT ASSETS (LIABILITIES) 1,493,215 1,668,192
TOTAL ASSETS LESS CURRENT LIABILITIES 1,505,200 1,681,774
NET ASSETS 1,505,200 1,681,774
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,505,199 1,681,773
SHAREHOLDERS' FUNDS 1,505,200 1,681,774
Page 1
Page 2
For the year ending 30 June 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 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
S G Ismail
Director
22nd August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MENDUK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09094528 . The registered office is West Lancashire Investment Centre, White Moss Business Park, Skelmersdale, WN8 9TG.
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. 
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:
Leasehold over lease term
Fixtures & Fittings 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 29)
22 29
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2022 20,398 38,813 59,211
Additions - 6,460 6,460
As at 30 June 2023 20,398 45,273 65,671
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 July 2022 16,319 29,360 45,679
Provided during the period 4,079 3,978 8,057
As at 30 June 2023 20,398 33,338 53,736
Net Book Value
As at 30 June 2023 - 11,935 11,935
As at 1 July 2022 4,079 9,453 13,532
5. Investments
Unlisted
£
Cost
As at 1 July 2022 50
As at 30 June 2023 50
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 50
As at 1 July 2022 50
The investment represents 50% of the share capital beneficially owned by Menduk Limited in an entity which owns an investment property. The share capital is legally owned by a different entity on trust for Menduk Limited.
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 1,402,455 1,679,974
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 14,047 14,795
Other creditors 11,529 5,732
Taxation and social security 12,978 11,820
38,554 32,347
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4