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Company Registration No. 13657474 (England and Wales)
MEMENTO PLUS LIMITED Unaudited accounts for the year ended 5 April 2025
MEMENTO PLUS LIMITED Unaudited accounts Contents
Page
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MEMENTO PLUS LIMITED Company Information for the year ended 5 April 2025
Director
Alexander ARIE
Company Number
13657474 (England and Wales)
Registered Office
Buckingham Grange Stoke Park Avenue Farnham Royal, Slough ENGLAND
Accountants
R&S Activity Limited 27-43 Eastern Road St James House Romford United Kingdom RM1 3NH
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MEMENTO PLUS LIMITED Statement of financial position as at 5 April 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
134,328 
133,824 
Cash at bank and in hand
- 
1,705 
134,328 
135,529 
Creditors: amounts falling due within one year
(2,437)
(600)
Net current assets
131,891 
134,929 
Total assets less current liabilities
131,891 
134,929 
Creditors: amounts falling due after more than one year
(7,500)
(10,184)
Net assets
124,391 
124,745 
Capital and reserves
Called up share capital
8,500 
8,500 
Share premium
209,645 
209,645 
Profit and loss account
(93,754)
(93,400)
Shareholders' funds
124,391 
124,745 
For the year ending 5 April 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.
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 3 January 2026 and were signed on its behalf by
Alexander ARIE Director Company Registration No. 13657474
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MEMENTO PLUS LIMITED Notes to the Accounts for the year ended 5 April 2025
1
Statutory information
MEMENTO PLUS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13657474. The registered office is Buckingham Grange Stoke Park Avenue, Farnham Royal,, Slough, ENGLAND.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Note 1 Accounting polices - VAT The company is not registered for UK Value Added Tax. During the year, the company provided services exclusively to business customers located outside the United Kingdom, including customers in Germany and Israel. Under the general B2B place of supply rules, these supplies are treated as being made outside the UK and are therefore outside the scope of UK VAT. Revenue is stated net of VAT. VAT incurred on expenses is included within administrative expenses as the company is not entitled to recover input VAT.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
133,824 
133,824 
Other debtors
504 
- 
134,328 
133,824 
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MEMENTO PLUS LIMITED Notes to the Accounts for the year ended 5 April 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1 
- 
Loans from directors
1,716 
- 
Accruals
720 
600 
2,437 
600 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
7,500 
7,500 
Loans from directors
- 
2,684 
7,500 
10,184 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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