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Registered number: 06039558














M L CORPORATION LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

 
M L CORPORATION LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
M L CORPORATION LIMITED
REGISTERED NUMBER:06039558

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
265,663
265,663

  
265,663
265,663

  

Creditors: amounts falling due within one year
 5 
(608)
(608)

Net current liabilities
  
 
 
(608)
 
 
(608)

Total assets less current liabilities
  
265,055
265,055

Creditors: amounts falling due after more than one year
 6 
(266,162)
(266,162)

  

Net liabilities
  
(1,107)
(1,107)


Capital and reserves
  

Called up share capital 
 7 
1,000
1,000

Profit and loss account
  
(2,107)
(2,107)

  
(1,107)
(1,107)


1

 
M L CORPORATION LIMITED
REGISTERED NUMBER:06039558
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R B Rosenberg
Director

Date: 25 March 2025

The notes on pages 3 to 5 form part of these financial statements.

2

 
M L CORPORATION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

M L Corporation Limited is a private company, limited by shares, registered in England and Wales, registration number 06039558. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
 
The company is dormant and has not traded during the year.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is pound sterling.
The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

3

 
M L CORPORATION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Fixed asset investments





Investment in subsidiary company
Loan to subsidiary
Total

£
£
£



Cost or valuation


At 1 February 2024
112,228
153,435
265,663



At 31 January 2025
112,228
153,435
265,663






Net book value



At 31 January 2025
112,228
153,435
265,663



At 31 January 2024
112,228
153,435
265,663


Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Registered office

Principal activity

Class of shares

Holding

Emel Restaurant Corporation
USA
Restaurant
Ordinary
100%

All future expenses incurred by M L Corporation Limited will be paid for by Emel Restaurant Corporation.


5.


Creditors: amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
608
608



6.


Creditors: amounts falling due after more than one year

2025
2024
£
£

Other creditors
266,162
266,162


4

 
M L CORPORATION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,000 Ordinary shares of £1.00 each
1,000
1,000



8.


Related party transactions

Included in other creditors is £266,162 (2024 - £266,162) due to the director.

5