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REGISTERED NUMBER: 06803226 (England and Wales)















A & F Memish Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025






A & F Memish Ltd (Registered number: 06803226)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & F Memish Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr A Memish
Mrs F Memish





REGISTERED OFFICE: 97 Judd Street
London
WC1H 9JG





BUSINESS ADDRESS: 5 Old Dover Road
Blackheath
London
SE3 7BT





REGISTERED NUMBER: 06803226 (England and Wales)





ACCOUNTANTS: Chris Syrimis & Co
Chartered Certified Accountants
97 Judd Street
London
WC1H 9JG

A & F Memish Ltd (Registered number: 06803226)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 48,681 60,851
Tangible assets 5 7,400 7,936
56,081 68,787

CURRENT ASSETS
Stocks 2,650 2,100
Debtors 6 2,747 2,528
Cash at bank and in hand 20,104 29,543
25,501 34,171
CREDITORS
Amounts falling due within one year 7 68,056 78,436
NET CURRENT LIABILITIES (42,555 ) (44,265 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,526

24,522

CREDITORS
Amounts falling due after more than one
year

8

(9,330

)

(17,331

)

PROVISIONS FOR LIABILITIES (305 ) (356 )
NET ASSETS 3,891 6,835

A & F Memish Ltd (Registered number: 06803226)

Balance Sheet - continued
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,791 6,735
SHAREHOLDERS' FUNDS 3,891 6,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





Mr A Memish - Director


A & F Memish Ltd (Registered number: 06803226)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

A & F Memish Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


A & F Memish Ltd (Registered number: 06803226)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 243,403
AMORTISATION
At 1 April 2024 182,552
Amortisation for year 12,170
At 31 March 2025 194,722
NET BOOK VALUE
At 31 March 2025 48,681
At 31 March 2024 60,851

A & F Memish Ltd (Registered number: 06803226)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 5,791 35,115 40,906
DEPRECIATION
At 1 April 2024 - 32,970 32,970
Charge for year - 536 536
At 31 March 2025 - 33,506 33,506
NET BOOK VALUE
At 31 March 2025 5,791 1,609 7,400
At 31 March 2024 5,791 2,145 7,936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 2,747 2,528

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 2,324 695
Taxation and social security 8,727 9,204
Other creditors 57,005 68,537
68,056 78,436

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans 9,330 17,331

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 17,331