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REGISTERED NUMBER: 07254603 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MAKIS (BATH) LTD

MAKIS (BATH) LTD (REGISTERED NUMBER: 07254603)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MAKIS (BATH) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr S. Miaris





SECRETARY: Mr S. Miaris





REGISTERED OFFICE: 128 Stoke Lane
Westbury-on-Trym
Bristol
BS9 3RJ





REGISTERED NUMBER: 07254603 (England and Wales)





ACCOUNTANTS: LARKOS & PARTNERS
128 STOKE LANE
WESTBURY ON TRYM
BRISTOL
BS9 3RJ

MAKIS (BATH) LTD (REGISTERED NUMBER: 07254603)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 118,905 132,275
118,905 132,275

CURRENT ASSETS
Stocks 6 15,840 11,420
Debtors 7 3,278 5,829
Cash at bank and in hand 47,083 15,425
66,201 32,674
CREDITORS
Amounts falling due within one year 8 252,596 140,130
NET CURRENT LIABILITIES (186,395 ) (107,456 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(67,490

)

24,819

CAPITAL AND RESERVES
Called up share capital 9 104 104
Retained earnings 10 (67,594 ) 24,715
SHAREHOLDERS' FUNDS (67,490 ) 24,819

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the Director the director and authorised for issue on 17 June 2025 and were signed by:





Mr S. Miaris - Director


MAKIS (BATH) LTD (REGISTERED NUMBER: 07254603)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Makis (Bath) 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 2010, is being amortised evenly over its estimated useful life of eight 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.
Fixtures and fittings - 15% 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 Income Statement, 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2024 - 8 ) .

MAKIS (BATH) LTD (REGISTERED NUMBER: 07254603)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 12,000
AMORTISATION
At 1 April 2024
and 31 March 2025 12,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 April 2024 6,211 92,480 188,034 286,725
Additions - 9,484 - 9,484
At 31 March 2025 6,211 101,964 188,034 296,209
DEPRECIATION
At 1 April 2024 3,880 3,468 147,102 154,450
Charge for year 1,940 14,774 6,140 22,854
At 31 March 2025 5,820 18,242 153,242 177,304
NET BOOK VALUE
At 31 March 2025 391 83,722 34,792 118,905
At 31 March 2024 2,331 89,012 40,932 132,275

6. STOCKS
31/3/25 31/3/24
£    £   
Stocks 15,840 11,420

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 1,062 3,711
Prepayments 2,216 2,118
3,278 5,829

MAKIS (BATH) LTD (REGISTERED NUMBER: 07254603)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 17,428 30,569
Social security and other taxes 3,753 3,431
Payroll and Pension 17,259 14,875
VAT 18,796 7,398
Inter Company Loan 174,323 69,607
Directors' current accounts 18,677 13,245
Accrued expenses 2,360 1,005
252,596 140,130

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/25 31/3/24
value: £    £   
100 Ordinary A £1 100 100
2 Ordinary B £1 2 2
2 Ordinary C £1 2 2
104 104

10. RESERVES
Retained
earnings
£   

At 1 April 2024 24,715
Deficit for the year (92,309 )
At 31 March 2025 (67,594 )