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dpl:GroupUndertakings 2023-02-01 2024-01-31 13120524 dpl:ParticipatingInterests 2023-02-01 2024-01-31 13120524 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 13120524 core:ListedExchangeTraded 2023-02-01 2024-01-31 13120524 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 13120524 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 13120524 core:NetGoodwill 2025-01-31 13120524 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 13120524 core:LandBuildings 2025-01-31 13120524 core:PlantMachinery 2025-01-31 13120524 core:Vehicles 2025-01-31 13120524 core:FurnitureFittings 2025-01-31 13120524 core:OfficeEquipment 2025-01-31 13120524 core:AfterOneYear 2025-01-31 13120524 core:WithinOneYear 2025-01-31 13120524 core:ListedExchangeTraded 2025-01-31 13120524 core:UnlistedNon-exchangeTraded 2025-01-31 13120524 core:ShareCapital 2025-01-31 13120524 core:SharePremium 2025-01-31 13120524 core:RevaluationReserve 2025-01-31 13120524 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Memara Ltd

Registered Number
13120524
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

Memara Ltd
Company Information
for the year from 1 February 2024 to 31 January 2025

Director | Annabel Lord

Registered Address | Old Vicarage
| South Newington Road
| Barford St. Michael
| OX15 0RJ

Registered Number | 13120524 (England and Wales)

Memara Ltd
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,727 |  |  |  | 4,110
|  |  |  | 3,727 |  |  |  | 4,110
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 27,365 |  |  |  | 25,280 |  |
Debtors | 5 | 5,818 |  |  |  | 26,245 |  |
Cash at bank and on hand |  | 54,944 |  |  |  | 14,046 |  |
|  | 88,127 |  |  |  | 65,571 |  |
Creditors amounts falling due within one year | 6 | (70,283) |  |  |  | (48,264) |  |
Net current assets (liabilities) |  |  |  | 17,844 |  |  |  | 17,307
Total assets less current liabilities |  |  |  | 21,571 |  |  |  | 21,417
Net assets |  |  |  | 21,571 |  |  |  | 21,417
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 21,471 |  |  |  | 21,317
Shareholders' funds |  |  |  | 21,571 |  |  |  | 21,417

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 October 2025, and are signed on its behalf by:
Annabel Lord Director Registered Company No. 13120524

Memara Ltd
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is: Old Vicarage South Newington Road Barford Saint Michael BANBURY Oxfordshire OX15 0RJ

| Statement of compliance
--- | ---
| The financial statements 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 policy
--- | ---
| The turnover shown in the income statement represents amounts invoiced during the year for the sale of goods in the ordinary course of the company's activities. Turnover is shown exclusive of value added tax.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are initially recorded at cost. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life:

|  | Straight line (years)
| Fixtures and fittings | 3
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stock of merchandise is stated at the purchase price i.e. is determined using the first-in, first-out (FIFO) method. The cost of stock which no longer has value is written off in the reporting period in which the valuation is recognised.

2. | Average number of employees
--- | ---
| The average number of employees including the director is shown below.

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 191 |  | 5,584 |  | 5,775
| Additions | 516 |  | 1,143 |  | 1,659
| At 31 January 25 | 707 |  | 6,727 |  | 7,434
| Depreciation and impairment
| At 01 February 24 | 79 |  | 1,586 |  | 1,665
| Charge for year | 134 |  | 1,908 |  | 2,042
| At 31 January 25 | 213 |  | 3,494 |  | 3,707
| Net book value
| At 31 January 25 | 494 |  | 3,233 |  | 3,727
| At 31 January 24 | 112 |  | 3,998 |  | 4,110

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 27,365 |  | 25,280
| Total | 27,365 |  | 25,280

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,850 |  | 1,556
| Other debtors | 1,192 |  | 23,000
| Prepayments and accrued income | 2,776 |  | 1,689
| Total | 5,818 |  | 26,245

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,482 |  | 3,016
| Taxation and social security | 23,456 |  | 19,755
| Dividends payable | 17,000 |  | 15,000
| Other creditors | 15,144 |  | 294
| Accrued liabilities and deferred income | 10,201 |  | 10,199
| Total | 70,283 |  | 48,264

| Trade creditors are recognised at the initial transaction price (usually the invoice price). Included in the creditors is the director's current and loan account balances. These accounts are interest free.