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Company Registration No. 03141873 (England and Wales)
Mughal Emperor Limited Unaudited accounts for the year ended 31 December 2023
Mughal Emperor Limited Unaudited accounts Contents
Page
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Mughal Emperor Limited Company Information for the year ended 31 December 2023
Director
Mr Asad Miah
Secretary
Mr Mamun Miah
Company Number
03141873 (England and Wales)
Registered Office
Mughal Emperor Restaurant A48 Stalling Down Cowbridge CF71 7DT Wales
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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Mughal Emperor Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
30,435 
32,726 
Tangible assets
40,200 
7,876 
70,635 
40,602 
Current assets
Inventories
12,510 
12,001 
Debtors
- 
2,792 
Cash at bank and in hand
205,960 
179,987 
218,470 
194,780 
Creditors: amounts falling due within one year
(167,581)
(124,194)
Net current assets
50,889 
70,586 
Total assets less current liabilities
121,524 
111,188 
Creditors: amounts falling due after more than one year
(24,916)
(34,801)
Net assets
96,608 
76,387 
Capital and reserves
Called up share capital
100 
100 
Share premium
79,400 
79,400 
Profit and loss account
17,108 
(3,113)
Shareholders' funds
96,608 
76,387 
For the year ending 31 December 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 9 November 2024 and were signed on its behalf by
Mr Asad Miah Director Company Registration No. 03141873
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Mughal Emperor Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Mughal Emperor Limited is a private company, limited by shares, registered in England and Wales, registration number 03141873. The registered office is Mughal Emperor Restaurant, A48 Stalling Down, Cowbridge, CF71 7DT, Wales.
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.
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:
Land & buildings
7%
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax. 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.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Mughal Emperor Limited Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
144,259 
At 31 December 2023
144,259 
Amortisation
At 1 January 2023
111,533 
Charge for the year
2,291 
At 31 December 2023
113,824 
Net book value
At 31 December 2023
30,435 
At 31 December 2022
32,726 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
39,806 
18,265 
17,972 
76,043 
Additions
1,300 
50,202 
- 
51,502 
Disposals
- 
(18,265)
- 
(18,265)
At 31 December 2023
41,106 
50,202 
17,972 
109,280 
Depreciation
At 1 January 2023
38,304 
12,485 
17,378 
68,167 
Charge for the year
700 
12,551 
147 
13,398 
On disposals
- 
(12,485)
- 
(12,485)
At 31 December 2023
39,004 
12,551 
17,525 
69,080 
Net book value
At 31 December 2023
2,102 
37,651 
447 
40,200 
At 31 December 2022
1,502 
5,780 
594 
7,876 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
2,792 
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Mughal Emperor Limited Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
528 
660 
VAT
9,615 
16,953 
Trade creditors
62,557 
23,914 
Taxes and social security
71,608 
79,387 
Other creditors
14,286 
4,375 
Loans from directors
178 
(5,847)
Accruals
8,809 
4,752 
167,581 
124,194 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
24,916 
34,801 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 15 (2022: 15).
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