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REGISTERED NUMBER: 06648938 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31st August 2024

for

MEKRA UK LIMITED

MEKRA UK LIMITED (REGISTERED NUMBER: 06648938)






Contents of the Financial Statements
for the Year Ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MEKRA UK LIMITED

Company Information
for the Year Ended 31st August 2024







DIRECTORS: J Lucey
Mrs A Lucey





SECRETARY: Mrs A Lucey





REGISTERED OFFICE: 38 Salisbury Road
Worthing
West Sussex
BN11 1RD





REGISTERED NUMBER: 06648938 (England and Wales)





ACCOUNTANTS: MastersFuller
Chartered Certified Accountants
38 Salisbury Road
Worthing
West Sussex
BN11 1RD

MEKRA UK LIMITED (REGISTERED NUMBER: 06648938)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,971 11,365

CURRENT ASSETS
Stocks 204,329 200,947
Debtors 5 403,890 388,449
Cash at bank 113,741 81,550
721,960 670,946
CREDITORS
Amounts falling due within one year 6 230,899 196,320
NET CURRENT ASSETS 491,061 474,626
TOTAL ASSETS LESS CURRENT
LIABILITIES

502,032

485,991

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 501,932 485,891
SHAREHOLDERS' FUNDS 502,032 485,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th November 2024 and were signed on its behalf by:





J Lucey - Director


MEKRA UK LIMITED (REGISTERED NUMBER: 06648938)

Notes to the Financial Statements
for the Year Ended 31st August 2024

1. STATUTORY INFORMATION

Mekra UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery - 25% on reducing balance
Fixtures & fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MEKRA UK LIMITED (REGISTERED NUMBER: 06648938)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals applicable to operating leases where all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant & Fixtures Motor Office
machinery & fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2023 5,182 46,900 11,620 16,838 80,540
Additions - - - 4,647 4,647
Disposals - - - (14,173 ) (14,173 )
At 31st August 2024 5,182 46,900 11,620 7,312 71,014
DEPRECIATION
At 1st September 2023 5,098 40,238 11,426 12,413 69,175
Charge for year - 1,000 45 1,179 2,224
Eliminated on disposal - - - (11,356 ) (11,356 )
At 31st August 2024 5,098 41,238 11,471 2,236 60,043
NET BOOK VALUE
At 31st August 2024 84 5,662 149 5,076 10,971
At 31st August 2023 84 6,662 194 4,425 11,365

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 164,101 213,516
Other debtors 83,340 23,836
Director's current account 110,825 110,825
Corporation tax recoverable 36,018 36,018
Prepayments 9,606 4,254
403,890 388,449

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 139,292 111,065
PAYE & NIC control 1,044 1,077
Pension 335 313
VAT 78,463 78,543
Credit card account 205 2,529
Accrued expenses 11,560 2,793
230,899 196,320

MEKRA UK LIMITED (REGISTERED NUMBER: 06648938)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 45,085 45,085
Between one and five years 144,648 189,733
189,733 234,818

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2024 and 31st August 2023:

2024 2023
£    £   
J Lucey
Balance outstanding at start of year 110,825 110,825
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 110,825 110,825