2023-02-012024-01-312024-01-31false13120524Memara 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Memara Ltd

Registered Number
13120524
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Memara Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Annabel Lord

Registered Address

Old Vicarage
South Newington Road
Barford St. Michael
OX15 0RJ

Registered Number

13120524 (England and Wales)
Memara Ltd
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,1101,263
4,1101,263
Current assets
Stocks425,28017,310
Debtors526,2453,779
Cash at bank and on hand14,04665,665
65,57186,754
Creditors amounts falling due within one year6(48,265)(69,640)
Net current assets (liabilities)17,30617,114
Total assets less current liabilities21,41618,377
Net assets21,41618,377
Capital and reserves
Called up share capital100100
Profit and loss account21,31618,277
Shareholders' funds21,41618,377
The financial statements were approved and authorised for issue by the Director on 25 October 2024, and are signed on its behalf by:
Annabel Lord
Director
Registered Company No. 13120524
Memara Ltd
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is: Old Vicarage South Newington Road Barford Saint Michael BANBURY Oxfordshire OX15 0RJ
Statement of compliance
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
The turnover shown in the income statement represents amounts invoiced during the year for the sale of goods in the ordinary course of the company's activities. Turnover is shown exclusive of value added tax.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange.
Tangible fixed assets and depreciation
Tangible fixed assets are initially recorded at cost. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life:

Straight line (years)
Fixtures and fittings3
Office Equipment3
Stocks and work in progress
Stock of merchandise is stated at the purchase price i.e. is determined using the first-in, first-out (FIFO) method. The cost of stock which no longer has value is written off in the reporting period in which the valuation is recognised.
2.Average number of employees
The average number of employees including the director is shown below.

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 February 231911,6631,854
Additions-3,9213,921
At 31 January 241915,5845,775
Depreciation and impairment
At 01 February 2316575591
Charge for year631,0111,074
At 31 January 24791,5861,665
Net book value
At 31 January 241123,9984,110
At 31 January 231751,0881,263
4.Stocks

2024

2023

££
Finished goods25,28017,310
Total25,28017,310
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,5563,779
Other debtors23,000-
Prepayments and accrued income1,689-
Total26,2453,779
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,0164,185
Taxation and social security19,75520,508
Dividends payable15,00012,000
Other creditors29515,246
Accrued liabilities and deferred income10,19917,701
Total48,26569,640
Trade creditors are recognised at the initial transaction price (usually the invoice price). Included in the creditors is the director's current and loan account balances. These accounts are interest free.