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Registered number: SC426642
MAKKAH ENTERPRISE T/A THE BURGER CARTEL LTD
Unaudited Financial Statements
For The Year Ended 31 August 2024
Shah & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC426642
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 50,000 50,000
Tangible Assets 5 174,685 174,685
224,685 224,685
CURRENT ASSETS
Stocks 6 3,416 2,742
Cash at bank and in hand 4,914 5,682
8,330 8,424
Creditors: Amounts Falling Due Within One Year 7 (4,396 ) (2,949 )
NET CURRENT ASSETS (LIABILITIES) 3,934 5,475
TOTAL ASSETS LESS CURRENT LIABILITIES 228,619 230,160
Creditors: Amounts Falling Due After More Than One Year 8 (451,588 ) (424,911 )
NET LIABILITIES (222,969 ) (194,751 )
CAPITAL AND RESERVES
Called up share capital 9 40,000 40,000
Profit and Loss Account (262,969 ) (234,751 )
SHAREHOLDERS' FUNDS (222,969) (194,751)
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ghulam Shabbir
Director
20/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MAKKAH ENTERPRISE T/A THE BURGER CARTEL LTD is a private company, limited by shares, incorporated in Scotland, registered number SC426642 . The registered office is 380 Byres Road, Glasgow, G12 8AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Plant & Machinery 18% reducing balance
Fixtures & Fittings 18% reducing balance
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 7)
3 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 50,000
As at 31 August 2024 50,000
Net Book Value
As at 31 August 2024 50,000
As at 1 September 2023 50,000
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 140,000 35,745 33,450 209,195
As at 31 August 2024 140,000 35,745 33,450 209,195
Depreciation
As at 1 September 2023 - 16,491 18,019 34,510
As at 31 August 2024 - 16,491 18,019 34,510
Net Book Value
As at 31 August 2024 140,000 19,254 15,431 174,685
As at 1 September 2023 140,000 19,254 15,431 174,685
6. Stocks
2024 2023
£ £
Finished goods 3,416 2,742
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,656 1,196
Paye 540 553
Accruals and deferred income 1,200 1,200
4,396 2,949
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Mr Ghulam Shabbir--- Director loan addition 57,506 57,506
Mr Ghulam Shabbir-Director loan addition 153,575 153,575
Mr Ghulam Shabbir--Director loan addition 59,726 59,726
Directors loan account 180,781 154,104
451,588 424,911
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 40,000 40,000
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