Registered number
06554019
MENA DIRECT LTD
Report and Unaudited Accounts
30 April 2025

MENA DIRECT LTD
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of MENA DIRECT LTD for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MENA DIRECT LTD for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Weber & Associates
Chartered Accountants
5 St John's Lane
London
EC1M 4BH
2 January 2026

MENA DIRECT LTD
Registered number: | 06554019
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 1 |  |  | 1
Tangible assets | 4 |  |  | 15 |  |  | 618
|  |  |  | 16 |  |  | 619
Current assets
Debtors | 5 |  | - |  |  | 1,533
Cash at bank |  |  | 14,012 |  |  | 2,867
|  |  | 14,012 |  |  | 4,400
Creditors: amounts falling due within one year | 6 |  | (6,635) |  |  | (2,337)
Net current assets |  |  |  | 7,377 |  |  | 2,063
Total assets less current liabilities |  |  |  | 7,393 |  |  | 2,682
Provisions for liabilities |  |  |  | (3) |  |  | (118)
Net assets |  |  |  | 7,390 |  |  | 2,564
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 7,388 |  |  | 2,562
Shareholder's funds |  |  |  | 7,390 |  |  | 2,564
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr T. Alwan
Director
Approved by the board on 2 January 2026

MENA DIRECT LTD
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.
| Going concern
| The director, having assessed the available information and after making appropriate enquiries, has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, he continue to adopt the going concern basis of accounting in preparing the annual financial statements.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 25% straight line
| Android equipment | 50% straight line
| Computer equipment | 33.33% straight line
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Intangible fixed assets | £
| Copyrights:
| At 1 May 2024 | 70
| At 30 April 2025 | 70
| Amortisation
| At 1 May 2024 | 69
| At 30 April 2025 | 69
| Net book value
| At 30 April 2025 | 1
| At 30 April 2024 | 1
| Domain names are being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  | Fixtures, fittings and equipment |  | Computer equipment |  | Total
£ | £ | £
| Cost
| At 1 May 2024 | 4,972 |  | 4,480 |  | 9,452
| At 30 April 2025 | 4,972 |  | 4,480 |  | 9,452
| Depreciation
| At 1 May 2024 | 4,368 |  | 4,466 |  | 8,834
| Charge for the year | 595 |  | 8 |  | 603
| At 30 April 2025 | 4,963 |  | 4,474 |  | 9,437
| Net book value
| At 30 April 2025 | 9 |  | 6 |  | 15
| At 30 April 2024 | 604 |  | 14 |  | 618
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 1,533
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 6,635 |  | 2,337
7 | Related party transactions
| At the balance sheet date, the Company owed Mr T. Alwan a sum of £3,773 (2024: £134).
8 | Ultimate controlling party
| Mr T. Alwan, a director of the Company, control the Company as a result of controlling, directly or indirectly, 100 per cent of the issued share capital of the Company.
9 | Other information
| MENA DIRECT LTD is a private company limited by shares and incorporated in England. Its registered office is:
| Suite 121
| 30 Red Lion Street
| Richmond
| TW9 1RB

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