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Company registration number: SC709790
Mause Ltd
Unaudited filleted financial statements
30 September 2024
Mause Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Mause Ltd
Directors and other information
Directors Doris Lenaghen
Company number SC709790
Registered office 36 High Street
Falkirk
FK1 1EU
Accountants Dickson Middleton
20 Barnton Street
Stirling
FK8 1NA
Mause Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Mause Ltd
Year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mause Ltd for the year ended 30 September 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Mause Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Mause Ltd and state those matters that we have agreed to state to the board of directors of Mause Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mause Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Mause Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Mause Ltd. You consider that Mause Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Mause Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
20 Barnton Street
Stirling
FK8 1NA
19 September 2025
Mause Ltd
Statement of financial position
30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 7,841 9,748
_______ _______
7,841 9,748
Current assets
Stocks 17,500 30,000
Debtors 6 - 2,279
Cash at bank and in hand 64,954 78,282
_______ _______
82,454 110,561
Creditors: amounts falling due
within one year 7 ( 47,860) ( 65,717)
_______ _______
Net current assets 34,594 44,844
_______ _______
Total assets less current liabilities 42,435 54,592
_______ _______
Net assets 42,435 54,592
_______ _______
Capital and reserves
Called up share capital 10 10
Profit and loss account 42,425 54,582
_______ _______
Shareholders funds 42,435 54,592
_______ _______
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 19 September 2025 , and are signed on behalf of the board by:
Doris Lenaghen
Director
Company registration number: SC709790
Mause Ltd
Notes to the financial statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 36 High Street, Falkirk, FK1 1EU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2023: 7 ).
5. Tangible assets
Freehold property Plant and machinery Fixtures, fittings and equipment Total
£ £ £ £
Cost
At 1 October 2023 3,245 2,491 6,990 12,726
Additions - 349 - 349
_______ _______ _______ _______
At 30 September 2024 3,245 2,840 6,990 13,075
_______ _______ _______ _______
Depreciation
At 1 October 2023 487 592 1,899 2,978
Charge for the year 487 511 1,258 2,256
_______ _______ _______ _______
At 30 September 2024 974 1,103 3,157 5,234
_______ _______ _______ _______
Carrying amount
At 30 September 2024 2,271 1,737 3,833 7,841
_______ _______ _______ _______
At 30 September 2023 2,758 1,899 5,091 9,748
_______ _______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors - 2,279
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 9,049 26,421
Social security and other taxes 22,562 14,572
Other creditors 16,249 24,724
_______ _______
47,860 65,717
_______ _______