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MAKKARU LTD

Registered Number
SC488037
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

MAKKARU LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

GULLAN, Bryan

Registered Address

2a Station Yard
Hospital Road
Haddington
EH41 3PP

Registered Number

SC488037 (Scotland)
MAKKARU LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2983,037
1,2983,037
Current assets
Debtors43,4975,970
Cash at bank and on hand79,99541,350
83,49247,320
Creditors amounts falling due within one year5(21,232)(11,305)
Net current assets (liabilities)62,26036,015
Total assets less current liabilities63,55839,052
Net assets63,55839,052
Capital and reserves
Called up share capital100100
Profit and loss account63,45838,952
Shareholders' funds63,55839,052
The financial statements were approved and authorised for issue by the Director on 8 May 2025, and are signed on its behalf by:
GULLAN, Bryan
Director
Registered Company No. SC488037
MAKKARU LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment3.3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2314,059
At 31 October 2414,059
Depreciation and impairment
At 01 November 2311,022
Charge for year1,739
At 31 October 2412,762
Net book value
At 31 October 241,298
At 31 October 233,037
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,4975,563
Prepayments and accrued income-407
Total3,4975,970
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security20,18210,135
Other creditors-120
Accrued liabilities and deferred income1,0501,050
Total21,23211,305
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
GULLAN, Bryan12001200
12001200