1 September 2023 false No description of principal activity Taxfiler 2024.6 10332053business:PrivateLimitedCompanyLtd2023-09-012024-08-31 103320532023-08-31 103320532023-09-012024-08-31 10332053business:AuditExemptWithAccountantsReport2023-09-012024-08-31 10332053business:FilletedAccounts2023-09-012024-08-31 103320532024-08-31 10332053business:Director12023-09-012024-08-31 10332053business:Director22023-09-012024-08-31 103320532023-08-31 10332053core:WithinOneYear2024-08-31 10332053core:WithinOneYear2023-08-31 10332053core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 10332053core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10332053core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 10332053core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10332053core:PreviouslyStatedAmount2024-08-31 10332053core:PreviouslyStatedAmount2023-08-31 10332053business:SmallEntities2023-09-012024-08-31 10332053countries:EnglandWales2023-09-012024-08-31 10332053core:Goodwill2023-08-31 10332053core:Goodwill2024-08-31 10332053core:Goodwill2023-09-012024-08-31 10332053core:PlantMachinery2023-08-31 10332053core:PlantMachinery2023-09-012024-08-31 10332053core:PlantMachinery2024-08-31 10332053business:Director112023-09-012024-08-31 10332053business:Director112023-08-31 10332053business:Director112024-08-31 103320532022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10332053 (England and Wales)
Dr Mayoni Limited Unaudited accounts for the year ended 31 August 2024
Dr Mayoni Limited Unaudited accounts Contents
Page
- 2 -
Dr Mayoni Limited Company Information for the year ended 31 August 2024
Directors
Dr Lankika Mayoni Byrne Daniel Michael Byrne
Company Number
10332053 (England and Wales)
- 3 -
Dr Mayoni Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,000 
10,500 
Tangible assets
9,137 
10,647 
16,137 
21,147 
Current assets
Inventories
2,049 
2,049 
Debtors
26,997 
37,309 
Cash at bank and in hand
4,432 
17,409 
33,478 
56,767 
Creditors: amounts falling due within one year
(122,222)
(93,274)
Net current liabilities
(88,744)
(36,507)
Total assets less current liabilities
(72,607)
(15,360)
Provisions for liabilities
Deferred tax
(1,282)
(1,282)
Net liabilities
(73,889)
(16,642)
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
(73,939)
(16,692)
Shareholders' funds
(73,889)
(16,642)
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2025 and were signed on its behalf by
Dr Lankika Mayoni Byrne Director Company Registration No. 10332053
- 4 -
Dr Mayoni Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Dr Mayoni Limited is a private company, limited by shares, registered in England and Wales, registration number 10332053.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Intercompany & Director Loans
During the year the company received funds from a group undertaking. At the balance sheet date, the amount owed to Dr Mayoni Holdings Ltd was £26,343.90 The loan is unsecured, interest-free, and repayable on demand.
- 5 -
Dr Mayoni Limited Notes to the Accounts for the year ended 31 August 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
46,075 
At 31 August 2024
46,075 
Amortisation
At 1 September 2023
35,575 
Charge for the year
3,500 
At 31 August 2024
39,075 
Net book value
At 31 August 2024
7,000 
At 31 August 2023
10,500 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
84,034 
Additions
18,905 
At 31 August 2024
102,939 
Depreciation
At 1 September 2023
73,387 
Charge for the year
20,415 
At 31 August 2024
93,802 
Net book value
At 31 August 2024
9,137 
At 31 August 2023
10,647 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
28,030 
20,228 
Trade debtors
- 
9,227 
Accrued income and prepayments
1,862 
- 
Other debtors
(2,895)
7,854 
26,997 
37,309 
- 6 -
Dr Mayoni Limited Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
34,799 
57,000 
VAT
32,035 
- 
Obligations under finance leases and hire purchase contracts
16,241 
- 
Trade creditors
18,659 
21,733 
Taxes and social security
(15,608)
2,101 
Other creditors
(2,446)
- 
Loans from directors
26,820 
- 
Accruals
11,722 
12,440 
122,222 
93,274 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr Lankika Mayoni Byrne
Directors Loan
7,853 
36,055 
44,384 
(476)
7,853 
36,055 
44,384 
(476)
9
Transactions with related parties
During the year the company received funds from a group undertaking. At the balance sheet date, the amount owed to Dr Mayoni Holdings Ltd was £26,343.90 The loan is unsecured, interest-free, and repayable on demand.
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -