2023-04-012024-03-312024-03-31false11283776Makastone 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Makastone Ltd

Registered Number
11283776
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Makastone Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Makas, Anna
Makas, Daniel Rafal

Registered Address

Evandale
North Street
Langport
TA10 9RQ

Registered Number

11283776 (England and Wales)
Makastone Ltd
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-1,667
Tangible assets47,3909,863
7,39011,530
Current assets
Stocks3,4502,500
Debtors51,745-
Cash at bank and on hand13,2579,447
18,45211,947
Creditors amounts falling due within one year6(15,121)(8,284)
Net current assets (liabilities)3,3313,663
Total assets less current liabilities10,72115,193
Creditors amounts falling due after one year7(5,483)(10,183)
Provisions for liabilities(1,034)(1,422)
Net assets4,2043,588
Capital and reserves
Called up share capital100100
Profit and loss account4,1043,488
Shareholders' funds4,2043,588
The financial statements were approved and authorised for issue by the Board of Directors on 7 October 2024, and are signed on its behalf by:
Makas, Daniel Rafal
Director
Registered Company No. 11283776
Makastone Ltd
Notes to the Financial Statements
for the year ended 31 March 2024

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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment33
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2310,000
At 31 March 2410,000
Amortisation and impairment
At 01 April 238,333
Charge for year1,667
At 31 March 2410,000
Net book value
At 31 March 24-
At 31 March 231,667
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2316,863
At 31 March 2416,863
Depreciation and impairment
At 01 April 237,000
Charge for year2,473
At 31 March 249,473
Net book value
At 31 March 247,390
At 31 March 239,863
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,745-
Total1,745-
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,657-
Bank borrowings and overdrafts4,7004,700
Taxation and social security2,0282,694
Other creditors1,637-
Accrued liabilities and deferred income1,099890
Total15,1218,284
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts5,48310,183
Total5,48310,183