Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-31 2024-07-31 2023-11-01 false No description of principal activity 10 18 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13709458 2023-11-01 2024-07-31 13709458 2022-11-01 2023-10-31 13709458 2024-07-31 13709458 2023-10-31 13709458 c:Director1 2023-11-01 2024-07-31 13709458 d:FurnitureFittings 2023-11-01 2024-07-31 13709458 d:FurnitureFittings 2024-07-31 13709458 d:FurnitureFittings 2023-10-31 13709458 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-07-31 13709458 d:LeaseholdInvestmentProperty 2024-07-31 13709458 d:LeaseholdInvestmentProperty 2023-10-31 13709458 d:CurrentFinancialInstruments 2024-07-31 13709458 d:CurrentFinancialInstruments 2023-10-31 13709458 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 13709458 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13709458 d:ShareCapital 2024-07-31 13709458 d:ShareCapital 2023-10-31 13709458 d:RetainedEarningsAccumulatedLosses 2024-07-31 13709458 d:RetainedEarningsAccumulatedLosses 2023-10-31 13709458 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 13709458 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 13709458 c:OrdinaryShareClass1 2023-11-01 2024-07-31 13709458 c:OrdinaryShareClass1 2024-07-31 13709458 c:OrdinaryShareClass1 2023-10-31 13709458 c:FRS102 2023-11-01 2024-07-31 13709458 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-07-31 13709458 c:FullAccounts 2023-11-01 2024-07-31 13709458 c:PrivateLimitedCompanyLtd 2023-11-01 2024-07-31 13709458 d:WithinOneYear 2024-07-31 13709458 d:WithinOneYear 2023-10-31 13709458 d:BetweenOneFiveYears 2024-07-31 13709458 d:BetweenOneFiveYears 2023-10-31 13709458 d:MoreThanFiveYears 2024-07-31 13709458 d:MoreThanFiveYears 2023-10-31 13709458 e:PoundSterling 2023-11-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13709458 MARAL ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JULY 2024
MARAL ENTERPRISES LIMITED REGISTERED NUMBER: 13709458 BALANCE SHEET AS AT 31 JULY 2024
|  | 31 July |  | 31 October
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 70,018 |  | 56,804
Investment property | 5 |  | 170,000 |  | 170,000
|  |  | 240,018 |  | 226,804
Current assets |  |  |  |  |
Stocks |  | - |  | 14,109 |
Debtors: amounts falling due within one year | 6 | 422,085 |  | 197,791 |
Cash at bank and in hand | 7 | 6,959 |  | 42,490 |
|  | 429,044 |  | 254,390 |
Creditors: amounts falling due within one year | 8 | (346,445) |  | (227,594) |
Net current assets |  |  | 82,599 |  | 26,796
Total assets less current liabilities |  |  | 322,617 |  | 253,600
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (17,505) |  | (14,201) |
|  |  | (17,505) |  | (14,201)
Net assets |  |  | 305,112 |  | 239,399
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 305,012 |  | 239,299
|  |  | 305,112 |  | 239,399
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions Page 1
MARAL ENTERPRISES LIMITED REGISTERED NUMBER: 13709458 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2024 applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 October 2025.
Maral Tahmasebi
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024
1. | General information
Maral Enterprises Limited is a private company limited by share capital, incorporated in England and Wales, registration number 13709458. The address of the registered office is 291 Green Lanes, London N13 4XS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Restaurant sales The sale of food and beverages are recorded at the point of sales. Rent receivable Rent is recorded over the period in which in the income relates to
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Investment property
Investment property is carried at fair value determined annually by the Directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the period was 10 (2023 - 18).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 November 2023 | 71,932
| Additions | 34,501
| At 31 July 2024 | 106,433
| Depreciation |
| At 1 November 2023 | 15,128
| Charge for the period on owned assets | 21,287
| At 31 July 2024 | 36,415
| Net book value |
| At 31 July 2024 | 70,018
Page 6
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024
5. | Investment property
|  | Short term leasehold investment property
|  | £
| Valuation |
| At 1 November 2023 | 170,000
| At 31 July 2024 | 170,000
The 2024 valuations were made by the Directors, on an open market value for existing use basis.
Page 7
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024
6. | Debtors
|  |  |  |  | 31 July | 31 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 113,143 | 2,916
| Other debtors | 284,000 | 173,595
| Prepayments and accrued income | 24,942 | 21,280
|  | 422,085 | 197,791
7. | Cash and cash equivalents
|  |  |  |  | 31 July | 31 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,959 | 42,490
| Less: bank overdrafts | (45,398) | (43,549)
|  | (38,439) | (1,059)
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 July | 31 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 45,398 | 43,549
| Trade creditors | 143,680 | 71,626
| Corporation tax | 24,244 | 37,476
| Other taxation and social security | 24,852 | 51,842
| Other creditors | 80,731 | 188
| Accruals and deferred income | 27,540 | 22,913
|  | 346,445 | 227,594
Page 8
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024
9. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | (14,201)
| Charged to profit or loss | (3,304)
| At end of year | (17,505)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 31 July | 31 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (17,505) | (14,201)
|  | (17,505) | (14,201)
10. | Share capital
|  |  |  |  | 31 July | 31 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Commitments under operating leases
| At 31 July 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 31 July | 31 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 115,000 | 115,000
| Later than 1 year and not later than 5 years | 460,000 | 460,000
| Later than 5 years | 535,000 | 622,000
|  | 1,110,000 | 1,197,000
Page 9
MARAL ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2024
12. | Related party transactions
| Included within Other Debtors is a loan amount of £215,000 (2023: £100,000) due from a company under common control. The loan is unsecured, free of interest and repayable on demand. Included within Other Creditros is a loan amount of £87,223 (2023: £nil) due to a company with a common Director.
Page 10