ACCOUNTS - Final Accounts preparation

Registered number: 09544131

TAKA MAYFAIR LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

TAKA MAYFAIR LTD

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TAKA MAYFAIR LTD
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

Paperchase Business Services Ltd

The Courtyard

14A Sydenham Road

Croydon

London

CR0 2EE

22 December 2025

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TAKA MAYFAIR LTD

REGISTERED NUMBER: 09544131

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		396,494		434,530
			396,494		434,530
Current assets
Stocks		16,959		16,896
Debtors: amounts falling due within one year	5	292,083		218,670
Cash at bank and in hand	6	79,031		101,702
		388,073		337,268
Creditors: amounts falling due within one year	7	(1,923,397)		(1,962,423)
Net current liabilities			(1,535,324)		(1,625,155)
Total assets less current liabilities			(1,138,830)		(1,190,625)

Net liabilities			(1,138,830)		(1,190,625)

Capital and reserves
Called up share capital	1,200	1
Profit and loss account	(1,140,030)	(1,190,626)
	(1,138,830)	(1,190,625)

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 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 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 by:

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TAKA MAYFAIR LTD

REGISTERED NUMBER: 09544131

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

................................................

Andrey Datsenko

Director

Date: 22 December 2025

The notes on pages 5 to 9 form part of these financial statements.

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		TAKA MAYFAIR LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 April 2023	1	(1,316,688)	(1,316,687)

Profit for the year	-	126,062	126,062
Total comprehensive income for the year	-	126,062	126,062

At 1 April 2024	1	(1,190,626)	(1,190,625)
Comprehensive income for the year
Profit for the year	-	50,596	50,596
Total comprehensive income for the year	-	50,596	50,596
Shares issued during the year	1,199	-	1,199
Total transactions with owners	1,199	-	1,199
At 31 March 2025	1,200	(1,140,030)	(1,138,830)

The notes on pages 5 to 9 form part of these financial statements.

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TAKA MAYFAIR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Taka Mayfair Limited is a private company, limited by shares, registered in England and Wales. The
company's registered number and registered office address are as below:
Registered number: 09544131
Registered office: The Courtyard, 14a Sydenham Road, Croydon, United Kingdom, CR0 2EE

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:

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.

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TAKA MAYFAIR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.4

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.

2.5

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Improvement building	-	5%
Plant and machinery	-	15%
Fixtures and fittings	-	15%
Computer equipment	-	33%

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.

2.6

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.

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TAKA MAYFAIR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

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.

2.8

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.

2.9

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 directors, during the year was 8 (2024 - 10).

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TAKA MAYFAIR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

	Improvement building	Plant and machinery	Fixtures and fittings	Computer equipment	Total
	£	£	£	£	£
Cost or valuation
At 1 April 2024	546,814	122,819	51,472	4,189	725,294
At 31 March 2025	546,814	122,819	51,472	4,189	725,294
Depreciation
At 1 April 2024	185,304	77,392	25,916	2,153	290,765
Charge for the year on owned assets	26,708	6,814	3,834	679	38,035
At 31 March 2025	212,012	84,206	29,750	2,832	328,800
Net book value
At 31 March 2025	334,802	38,613	21,722	1,357	396,494
At 31 March 2024	361,510	45,427	25,557	2,036	434,530

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	257,581	193,357
Other debtors	-	4,948
Prepayments and accrued income	34,502	20,365
	292,083	218,670

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	79,031	101,702
	79,031	101,702

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TAKA MAYFAIR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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

Trade creditors	62,067	40,128
Amounts owed to group undertakings	190,443	190,848
Other taxation and social security	106,338	86,061
Other creditors	1,509,126	1,601,526
Accruals and deferred income	55,423	43,860
	1,923,397	1,962,423

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