REGISTERED NUMBER: 13888536 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Maker Culture Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J E Saunders

B J Saunders

REGISTERED OFFICE:

Wynyard Mill Barn

Baskerville

Malmesbury

SN16 9BS

REGISTERED NUMBER:

13888536 (England and Wales)

FIXED ASSETS

Tangible assets

5

2,885

5,075

CURRENT ASSETS

Stocks

13,397

12,806

Debtors

6

2,759

2,766

Cash at bank

7,549

5,544

23,705

21,116

CREDITORS

Amounts falling due within one year

7

8,080

7,423

NET CURRENT ASSETS

15,625

13,693

TOTAL ASSETS LESS CURRENT LIABILITIES

18,510

18,768

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

(1,490

)

(1,232

)

18,510

18,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

J E Saunders - Director

1.	STATUTORY INFORMATION

Maker Culture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The directors consider that it is appropriate to prepare the financial statements on a going concern basis as they are continuing to pay debts as they fall due

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on straight line basis

Computer equipment

-

33% on straight line basis

Impairment of fixed assets

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,060

3,807

1,996

8,863

DEPRECIATION

At 1 April 2024

765

1,904

1,119

3,788

Charge for year

574

951

665

2,190

At 31 March 2025

1,339

2,855

1,784

5,978

NET BOOK VALUE

At 31 March 2025

1,721

952

212

2,885

At 31 March 2024

2,295

1,903

877

5,075

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

137

58

Other debtors

2,250

2,250

Prepayments and accrued income

372

458

2,759

2,766

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

734

951

Other creditors

1,665

1,666

Directors' current accounts

4,475

3,666

Accruals and deferred income

1,206

1,140

8,080

7,423