2023-12-012025-03-312025-03-31false13720291MENAKOZ ACTIVITIES 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MENAKOZ ACTIVITIES LTD

Registered Number
13720291
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

MENAKOZ ACTIVITIES LTD
Company Information
for the period from 1 December 2023 to 31 March 2025

Directors

Ian Burges
Rory Sacree

Registered Address

14 Atlantic Close
Widemouth Bay
Bude
EX23 0AP

Registered Number

13720291 (England and Wales)
MENAKOZ ACTIVITIES LTD
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

30 Nov 2023

£

£

£

£

Fixed assets
Tangible assets3116,48383,422
116,48383,422
Current assets
Stocks41,0001,900
Debtors9,5524,857
Cash at bank and on hand22,83193,860
33,383100,617
Creditors amounts falling due within one year5(6,231)(33,532)
Net current assets (liabilities)27,15267,085
Total assets less current liabilities143,635150,507
Provisions for liabilities7(17,764)-
Net assets125,871150,507
Capital and reserves
Called up share capital44
Profit and loss account125,867150,503
Shareholders' funds125,871150,507
The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2025, and are signed on its behalf by:
Ian Burges
Director
Registered Company No. 13720291
MENAKOZ ACTIVITIES LTD
Notes to the Financial Statements
for the period 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 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.
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.
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:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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

20252023
Average number of employees during the year514
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 December 2380,04522,00011,398113,443
Additions62,181--62,181
At 31 March 25142,22622,00011,398175,624
Depreciation and impairment
At 01 December 2326,191-3,83030,021
Charge for year23,2074,4001,51329,120
At 31 March 2549,3984,4005,34359,141
Net book value
At 31 March 2592,82817,6006,055116,483
At 30 November 2353,85422,0007,56883,422
4.Stocks

2025

2023

££
Finished goods1,0001,900
Total1,0001,900
5.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables1,048784
Taxation and social security-17,301
Other creditors5,1837,143
Accrued liabilities and deferred income-8,304
Total6,23133,532
6.Creditors: amounts due after one year
7.Provisions for liabilities

2025

2023

££
Net deferred tax liability (asset)17,764-
Total17,764-