Registration number: 08842260

Maun Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Maun Investments Limited

Company Information

Director

Mr S Pell

Registered office

The Fives Court Moss Lane Pinner HA5 3AG

Accountants

Lewis Dyson LLP 6 New Street Square London EC4A 3BF

Maun Investments Limited

(Registration number: 08842260)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	3,473	2,537
Other financial assets	5	93	93
		3,566	2,630
Current assets
Debtors	6	226,842	68,656
Investments	7	50,213	64,303
Cash at bank and in hand		8,225	138,848
		285,280	271,807
Creditors: Amounts falling due within one year	8	(14,425)	(29)
Net current assets		270,855	271,778
Net assets		274,421	274,408
Capital and reserves
Called up share capital	9	1	1
Retained earnings		274,420	274,407
Shareholders' funds		274,421	274,408

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Maun Investments Limited

(Registration number: 08842260)
Balance Sheet as at 31 December 2024

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2025
 

......................................... Mr S Pell Director

Maun Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Fives Court
Moss Lane
Pinner
HA5 3AG
England

These financial statements were authorised for issue by the director on 22 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Maun Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	Straight line 20%

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Maun Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Financial instruments

Classification
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
 Recognition and measurement
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
 Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the
contract.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1). The director was not remunerated.

Maun Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2024	3,242	3,242
Additions	1,550	1,550
At 31 December 2024	4,792	4,792
Depreciation
At 1 January 2024	705	705
Charge for the year	614	614
At 31 December 2024	1,319	1,319
Carrying amount
At 31 December 2024	3,473	3,473
At 31 December 2023	2,537	2,537

5	Other financial assets (current and non-current)

	2024 £	2023 £
Non-current financial assets
Financial assets at cost less impairment	93	93

Maun Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

	Investments at cost less impairment £	Total £
Fixed Asset Investments
Cost or valuation
At 1 January 2024	93	93
At 31 December 2024	93	93
Impairment
Carrying amount
At 31 December 2024	93	93

6

Debtors

Current	2024 £	2023 £
Other debtors	226,842	68,656
	226,842	68,656

7	Current asset investments

	2024 £	2023 £
Other investments	50,213	64,303

8

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Other creditors	14,425	29

Maun Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

9	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1