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MNI BUSINESS LTD

Registered Number
14682648
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

MNI BUSINESS LTD
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

Mohammed Nazrul Islam

Registered Address

Six Ways Business Centre
1 Guildford Street
Birmingham
B19 2HN

Registered Number

14682648 (England and Wales)
MNI BUSINESS LTD
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Current assets
Stocks4,964204
Debtors31123,069
Cash at bank and on hand5,5877,600
10,66310,873
Creditors amounts falling due within one year4(15,813)(9,204)
Net current assets (liabilities)(5,150)1,669
Total assets less current liabilities(5,150)1,669
Net assets(5,150)1,669
Capital and reserves
Called up share capital100100
Profit and loss account(5,250)1,569
Shareholders' funds(5,150)1,669
The financial statements were approved and authorised for issue by the Director on 28 April 2025, and are signed on its behalf by:
Mohammed Nazrul Islam
Director
Registered Company No. 14682648
MNI BUSINESS LTD
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year55
3.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1123,069
Total1123,069
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables650150
Taxation and social security5,4865,625
Other creditors9,6773,175
Accrued liabilities and deferred income-254
Total15,8139,204