| MUHAK LIMITED |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Revaluation of Tangible fixed assets |
|
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less accumulative depreciation and any accumulative impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying value does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market base evidence normally undertaken by professionally qualified valuers. Revaluation gain and losses are recognised in other comprehensive income unless losses exceed the previously recognised gain or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit and loss. |
|
|
Investment property |
|
Investment property is measured at fair value, determined annually by director and derived from the current market rents and investment property yields for comparable real estate. No depreciation is provided. Changes in fair value are recognised in profit or loss. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
3 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Investments property |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 1 January 2024 |
1,600,000 |
|
|
At 31 December 2024 |
1,600,000 |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 1 January 2024 |
1,305,659 |
|
At 31 December 2024 |
1,305,659 |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
22,786 |
|
6,861 |
|
Other debtors |
2,856 |
|
1,176 |
|
|
|
|
|
|
25,642 |
|
8,037 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade creditors |
39,895 |
|
- |
|
Taxation and social security costs |
8,260 |
|
7,912 |
|
Accruals and deferred income |
3,000 |
|
23,569 |
|
Other creditors |
1,175,793 |
|
1,155,364 |
|
|
|
|
|
|
1,226,948 |
|
1,186,845 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Revaluation reserve |
2024 |
|
2023 |
| £ |
£ |
|
|
At 1 January 2024 |
294,341 |
|
294,341 |
|
|
At 31 December 2024 |
294,341 |
|
294,341 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Share capital |
2024 |
|
2023 |
| £ |
£ |
|
|
100 Ordinary shares of £1.00 each |
|
100 |
|
100 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Related party transactions |
|
|
During the year the company operated a loan account with a director. As at year end the amount owed to the director totalled £1,175,794 (2023: £1,155,364). The loan is interest free and repayable on demand. |
|
|
| 9 |
Other information |
|
|
MUHAK LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
106 Great Portland Street |
|
2nd Floor |
|
London |
|
England |
|
W1W 6PF |