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Registration number: 09317449

Mena Hospitality & Leisure Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 November 2024

Mena Hospitality & Leisure Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 9

Mena Hospitality & Leisure Ltd

Company Information

Director | Mr Alnoor Meghani

Registered office | 71-75 Shelton Street London WC2H 9JQ

Accountants | Sterling Associates Chartered Certified Accountants5 Theobald Court Theobald Street Elstree Hertfordshire WD6 4RN

Mena Hospitality & Leisure Ltd

(Registration number: 09317449)
Abridged Balance Sheet as at 30 November 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 954 | 1,272
Current assets |  |  |
Stocks | 5 | 28,000 | 16,000
Debtors |  | 3,410 | 190
Cash at bank and in hand |  | 7,135 | 30,349
|  | 38,545 | 46,539
Creditors: Amounts falling due within one year |  | (21,056) | (18,623)
Net current assets |  | 17,489 | 27,916
Total assets less current liabilities |  | 18,443 | 29,188
Creditors: Amounts falling due after more than one year |  | (13,789) | (15,687)
Provisions for liabilities |  | (322) | (322)
Accruals and deferred income |  | (4,000) | (13,050)
Net assets |  | 332 | 129
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 232 | 29
Shareholders' funds |  | 332 | 129

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 January 2026

Mena Hospitality & Leisure Ltd

(Registration number: 09317449)
Abridged Balance Sheet as at 30 November 2024

......................................... Mr Alnoor Meghani Director

Mena Hospitality & Leisure Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
71-75 Shelton Street
London
WC2H 9JQ
United Kingdom

These financial statements were authorised for issue by the director on 21 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Mena Hospitality & Leisure Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Mena Hospitality & Leisure Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

Mena Hospitality & Leisure Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 December 2023 | 3,128 | 3,128
At 30 November 2024 | 3,128 | 3,128
Depreciation
At 1 December 2023 | 1,856 | 1,856
Charge for the year | 318 | 318
At 30 November 2024 | 2,174 | 2,174
Carrying amount
At 30 November 2024 | 954 | 954
At 30 November 2023 | 1,272 | 1,272

5 | Stocks

| 2024 £ | 2023 £
Work in progress | 28,000 | 16,000

6 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £1 each of £1 each | 100 | 100 | 100 | 100

7 | Dividends

Interim dividends paid

|  | 2024 £ |  | 2023 £
Interim dividend of £1 per each Ordinary |  | 31,000 |  | 41,300

Mena Hospitality & Leisure Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

8 | Related party transactions

There are no related party transactions.

Mena Hospitality & Leisure Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Director's remuneration

The director's remuneration for the year was as follows:

| 2024 £ | 2023 £
Remuneration | 12,570 | 12,570