ACCOUNTS - Final Accounts preparation

Registered number: 15282686

MA RETAIL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

MA RETAIL LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MA RETAIL LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MA Retail Limited for the year ended 30 November 2025 which comprise the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of MA Retail Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MA Retail Limited and state those matters that we have agreed to state to the director of MA Retail Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MA Retail Limited and its director for our work or for this report.

It is your duty to ensure that MA Retail Limited 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 profit of MA Retail Limited. You consider that MA Retail Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of MA Retail Limited. 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.

MWS Accountants Limited

Chartered Accountants

4 Chester Court

Chester Hall Lane

Basildon

Essex

SS14 3WR

1 December 2025

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MA RETAIL LIMITED

REGISTERED NUMBER: 15282686

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£



Creditors: amounts falling due within one year	4	(4,334)		(4,460)
Net current liabilities			(4,334)		(4,460)
Total assets less current liabilities			(4,334)		(4,460)

Net liabilities			(4,334)		(4,460)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(4,434)	(4,560)
	(4,334)	(4,460)

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MA RETAIL LIMITED

REGISTERED NUMBER: 15282686

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account in accordance with provisions 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 1 December 2025.

M. Allen

Director

The notes on pages 4 to 6 form part of these financial statements.

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MA RETAIL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

MA Retail Limited is a company limited by shares and was incorporated in Wales.
The registered office is:-
4 Chester Court,
Chester Hall Lane,
Basildon,
Essex
SS14 3WR
The regsitered number is 15282686.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

n view of the excess of liabilities over assets at 30 November 2025 of £4,334 the
appropriateness of the going concern basis is dependent upon the continued support of the
company's creditors.
The creditors have continued to support the company and the directors are of the opinion that they
will continue to do so. In light of the aforementioned, the directors consider it appropriate to adopt
the going concern basis in preparing the financial statements.

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MA RETAIL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting Policies (continued)

2.3

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

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.

Employees

The average monthly number of employees, including the director, during the year was as follows:

	30 November	30 November
	2025	2024
	No.	No.

Director	1	1

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MA RETAIL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	400	300
Other creditors	3,934	4,160
	4,334	4,460

5.	Related party transactions
	At the balance sheet date the director was owed £135

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