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Makastone Ltd

Registered Number
11283776
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Makastone Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Makas, Anna
Makas, Daniel Rafal

Registered Address

Evandale
North Street
Langport
TA10 9RQ

Registered Number

11283776 (England and Wales)
Makastone Ltd
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4-7,390
-7,390
Current assets
Stocks-3,450
Debtors55631,745
Cash at bank and on hand15013,257
71318,452
Creditors amounts falling due within one year6(959)(15,121)
Net current assets (liabilities)(246)3,331
Total assets less current liabilities(246)10,721
Creditors amounts falling due after one year7-(5,483)
Provisions for liabilities-(1,034)
Net assets(246)4,204
Capital and reserves
Called up share capital100100
Profit and loss account(346)4,104
Shareholders' funds(246)4,204
The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2025, and are signed on its behalf by:
Makas, Anna
Director
Makas, Daniel Rafal
Director

Registered Company No. 11283776
Makastone Ltd
Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment33
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2410,000
At 31 March 2510,000
Amortisation and impairment
At 01 April 2410,000
At 31 March 2510,000
Net book value
At 31 March 25-
At 31 March 24-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2416,863
Disposals(16,863)
Depreciation and impairment
At 01 April 249,473
On disposals(9,473)
Net book value
At 31 March 25-
At 31 March 247,390
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables-1,745
Amounts owed by associates and joint ventures / participating interests563-
Total5631,745
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-5,657
Bank borrowings and overdrafts-4,700
Taxation and social security1982,028
Other creditors-1,637
Accrued liabilities and deferred income7611,099
Total95915,121
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts-5,483
Total-5,483