REGISTERED NUMBER: 07091322 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Makalu Digital Marketing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Davies

C S Buzzel

REGISTERED OFFICE:

The Old School

Blaby Road

Enderby

Leicester

Leicestershire

LE19 4AR

REGISTERED NUMBER:

07091322 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

5,791

10,181

Investments

5

590,166

346,893

595,957

357,074

CURRENT ASSETS

Debtors

6

455,729

134,956

Cash at bank

72,640

367,062

528,369

502,018

CREDITORS

Amounts falling due within one year

7

(309,280

)

(218,837

)

NET CURRENT ASSETS

219,089

283,181

TOTAL ASSETS LESS CURRENT LIABILITIES

815,046

640,255

PROVISIONS FOR LIABILITIES

(887

)

(2,546

)

NET ASSETS

814,159

637,709

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

814,129

637,679

814,159

637,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 23 September 2025 and were signed on its behalf by:

S D Davies - Director

1.	STATUTORY INFORMATION

Makalu Digital Marketing Limited 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.

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

-

20% on reducing balance

Computer equipment

-

33 1/3% on cost

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.

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.

Fixed asset investments

Fixed asset investments are valued at cost and reviewed annually for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

15,802

71,694

87,496

DEPRECIATION

At 1 January 2024

12,805

64,510

77,315

Charge for year

598

3,792

4,390

At 31 December 2024

13,403

68,302

81,705

NET BOOK VALUE

At 31 December 2024

2,399

3,392

5,791

At 31 December 2023

2,997

7,184

10,181

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

346,893

Additions

385,000

Disposals

(141,727

)

At 31 December 2024

590,166

NET BOOK VALUE

At 31 December 2024

590,166

At 31 December 2023

346,893

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

103,318

79,545

Amounts owed by group undertakings

330,000

-

Other debtors

22,411

55,411

455,729

134,956

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

72,157

31,515

Taxation and social security

227,564

154,025

Other creditors

9,559

33,297

309,280

218,837

Other creditors includes accruals and deferred income of £2,833 (2023: £2,575).

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

S D Davies

Balance outstanding at start of year

-

-

Amounts advanced

8,134

-

Amounts repaid

(8,134

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

C S Buzzel

Balance outstanding at start of year

-

-

Amounts advanced

22,963

421

Amounts repaid

(22,963

)

(421

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The above loans were subject to HMRC's official rate of interest and were repayable on demand.