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Registered Number: 13477932
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2024

for

MAHSA NEJATI LIMITED

Director Mahsa Shoaei
Registered Number 13477932
Registered Office 25A Lowndes Street
Belgravia
London
SW1X 9JF
Accountants Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 July 2024.
Director
The director who served the company throughout the year was as follows:
Mahsa Shoaei
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Mahsa Shoaei
Director

Date approved: 22 April 2025
2
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Mahsa Nejati Limited for the year ended 31 July 2024 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Mahsa Nejati Limited, as a body, in accordance with the terms of our engagement letter dated 22 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mahsa Nejati Limited and state those matters that we have agreed to state to the Board ofs of Mahsa Nejati Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mahsa Nejati Limited and its members as a body for our work or for this report.

It is your duty to ensure that Mahsa Nejati Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Mahsa Nejati Limited. You consider that Mahsa Nejati Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Mahsa Nejati Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
22 April 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 260   
Tangible fixed assets 4 292,658    352,878 
292,918    352,878 
Current assets      
Debtors 5 26,571    13,554 
Cash at bank and in hand 21    4,541 
26,592    18,095 
Creditors: amount falling due within one year 6 (776,342)   (567,372)
Net current assets (749,750)   (549,277)
 
Total assets less current liabilities (456,832)   (196,399)
Creditors: amount falling due after more than one year 7 (92,333)   (114,494)
Net assets (549,165)   (310,893)
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account (549,265)   (310,993)
Shareholders' funds (549,165)   (310,893)
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 22 April 2025 and were signed by:


-------------------------------
Mahsa Shoaei
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 February 2022 1  (86,016) (86,015)
Profit for the year (224,977) (224,977)
Total comprehensive income for the year (224,977) (224,977)
Shares issued 99  99 
Total investments by and distributions to owners 99  99 
At 31 July 2023 100  (310,993) (310,893)
At 01 August 2023 100  (310,993) (310,893)
Profit for the year (238,272) (238,272)
Total comprehensive income for the year (238,272) (238,272)
Total investments by and distributions to owners
At 31 July 2024 100  (549,265) (549,165)
5
General Information
Mahsa Nejati Limited is a private company, limited by shares, registered in England and Wales, registration number 13477932, registration address 25A Lowndes Street, Belgravia, London, SW1X 9JF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 August 2023  
Additions 286    286 
Disposals  
At 31 July 2024 286    286 
Amortisation
At 01 August 2023  
Charge for year 26    26 
On disposals  
At 31 July 2024 26    26 
Net book values
At 31 July 2024 260    260 
At 31 July 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 August 2023 129,643    350,312    1,964    481,919 
Additions   29,533      29,533 
Disposals      
At 31 July 2024 129,643    379,845    1,964    511,452 
Depreciation
At 01 August 2023 35,088    93,911    41    129,040 
Charge for year 23,639    65,634    481    89,754 
On disposals      
At 31 July 2024 58,727    159,545    522    218,794 
Net book values
Closing balance as at 31 July 2024 70,916    220,300    1,442    292,658 
Opening balance as at 01 August 2023 94,554    256,401    1,923    352,878 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 4,615    99 
VAT 21,956    13,455 
26,571    13,554 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 66,231    2,484 
Amounts Owed to Group Undertakings 662,137    535,797 
Obligations under HP/Financial Leases 22,160    22,160 
Directors' Current Accounts 25,814    6,931 
776,342    567,372 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations Under HP/Financial Leases 92,333    114,494 
92,333    114,494 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

9.

Parent Company

The Parent Company is Allegra Ltd, a Company incorporated in England and Wales.

6