1 February 2024 false No description of principal activity Taxfiler 2024.6 08366064 business:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08366064 2024-01-31 08366064 2024-02-01 2025-01-31 08366064 business:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08366064 business:AbridgedAccounts 2024-02-01 2025-01-31 08366064 2025-01-31 08366064 2024-01-31 08366064 core:WithinOneYear 2025-01-31 08366064 core:WithinOneYear 2024-01-31 08366064 core:AfterOneYear 2025-01-31 08366064 core:AfterOneYear 2024-01-31 08366064 core:ShareCapital core:PreviouslyStatedAmount 2025-01-31 08366064 core:ShareCapital core:PreviouslyStatedAmount 2024-01-31 08366064 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-01-31 08366064 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-01-31 08366064 core:PreviouslyStatedAmount 2025-01-31 08366064 core:PreviouslyStatedAmount 2024-01-31 08366064 business:SmallEntities 2024-02-01 2025-01-31 08366064 business:Director1 2024-02-01 2025-01-31 08366064 countries:EnglandWales 2024-02-01 2025-01-31 08366064 business:RegisteredOffice 2024-02-01 2025-01-31 08366064 core:MotorVehicles 2024-02-01 2025-01-31 08366064 core:FurnitureFittings 2024-02-01 2025-01-31 08366064 core:ComputerEquipment 2024-02-01 2025-01-31 08366064 business:OrdinaryShareClass1 2024-02-01 2025-01-31 08366064 business:OrdinaryShareClass1 2023-02-01 2024-01-31 08366064 2023-02-01 2024-01-31 iso4217:GBP xbrli:shares xbrli:pure
M & M FARMACIA LIMITED Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
152,889
152,889
Tangible assets
5
133,080
181,751
285,969
334,640
Current assets
Inventories
83,548
51,469
Debtors
70,182
183,243
Cash at bank and in hand
273,964
146,362
427,694
381,074
Creditors: amounts falling due within one year
(625,125)
(631,085)
Net current liabilities
(197,431)
(250,011)
Total assets less current liabilities
88,538
84,629
Creditors: amounts falling due after more than one year
(32,885)
(38,587)
Net assets
55,653
46,042
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
55,553
45,942
Shareholders' funds
55,653
46,042
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2025 and were signed on its behalf by
MAIWAND NAZARI Director Company Registration No. 08366064
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M & M FARMACIA LIMITED Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
M & M FARMACIA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08366064. The registered office is 152A CONNAUGHT AVENUE, FRINTON-ON-SEA, ESSEX, CO13 9NE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
4
Intangible fixed assets
Total
£
Cost
At 1 February 2024
180,000
At 31 January 2025
180,000
Amortisation
At 1 February 2024
27,111
At 31 January 2025
27,111
Net book value
At 31 January 2025
152,889
At 31 January 2024
152,889
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M & M FARMACIA LIMITED Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 February 2024
433,187
Additions
74,600
Disposals
(90,000)
At 31 January 2025
417,787
Depreciation
At 1 February 2024
251,436
Charge for the year
33,271
At 31 January 2025
284,707
Net book value
At 31 January 2025
133,080
At 31 January 2024
181,751
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 18 (2024: 18).
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