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Registered number: 13342517
MAMMA'S LTD
Financial Statements
For The Year Ended 31 March 2025
Tamsons Accounting & Tax Consultancy Ltd
Financial Accountants'
53-55 College Road
Bromley
Kent
BR1 3QG
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director Mr Velupillai Niroshan
Company Number 13342517
Registered Office 4 Poplar Drive
Herne Bay
Kent
CT6 7PX
Business 4 Poplar Drive
Herne bay
Kent
CT6 7PX
Accountants Tamsons Accounting & Tax Consultancy Ltd
Financial Accountants'
53-55 College Road
Bromley
Kent
BR1 3QG
Page 1
Page 2
Balance Sheet
Registered number: 13342517
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,694 17,920
14,694 17,920
CURRENT ASSETS
Stocks 5 8,205 5,855
Cash at bank and in hand 5,605 2,124
13,810 7,979
Creditors: Amounts Falling Due Within One Year 6 (104,220 ) (78,402 )
NET CURRENT ASSETS (LIABILITIES) (90,410 ) (70,423 )
TOTAL ASSETS LESS CURRENT LIABILITIES (75,716 ) (52,503 )
NET LIABILITIES (75,716 ) (52,503 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (75,816 ) (52,603 )
SHAREHOLDERS' FUNDS (75,716) (52,503)
For the year ending 31 March 2025 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 Velupillai Niroshan
Director
21/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MAMMA'S LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13342517 . The registered office is 4 Poplar Drive, Herne Bay, Kent, CT6 7PX.
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. 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:
Plant & Machinery 18% @ cost
Fixtures & Fittings NA
2.4. 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 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 32,500
As at 31 March 2025 32,500
Depreciation
As at 1 April 2024 14,580
Provided during the period 3,226
As at 31 March 2025 17,806
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 14,694
As at 1 April 2024 17,920
5. Stocks
2025 2024
£ £
Materials 8,205 5,855
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Other taxes and social security 818 388
VAT 4,070 4,403
Other creditors 18,951 1,440
Director's loan account 80,381 72,170
104,220 78,402
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4