2024-07-01 2025-06-30 2025-06-30 false 14153848 MCROFBRE LTD 2026-02-04 false iso4217:GBP xbrli:pure 14153848 2024-06-30 14153848 2025-06-30 14153848 2024-07-01 2025-06-30 14153848 2023-06-30 14153848 2024-06-30 14153848 2023-07-01 2024-06-30 14153848 bus:SmallEntities 2024-07-01 2025-06-30 14153848 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14153848 bus:AbridgedAccounts 2024-07-01 2025-06-30 14153848 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14153848 core:WithinOneYear 2025-06-30 14153848 core:AfterOneYear 2025-06-30 14153848 core:WithinOneYear 2024-06-30 14153848 core:AfterOneYear 2024-06-30 14153848 core:ShareCapital 2025-06-30 14153848 core:SharePremium 2025-06-30 14153848 core:RevaluationReserve 2025-06-30 14153848 core:OtherReservesSubtotal 2025-06-30 14153848 core:RetainedEarningsAccumulatedLosses 2025-06-30 14153848 core:ShareCapital 2024-06-30 14153848 core:SharePremium 2024-06-30 14153848 core:RevaluationReserve 2024-06-30 14153848 core:OtherReservesSubtotal 2024-06-30 14153848 core:RetainedEarningsAccumulatedLosses 2024-06-30 14153848 core:LandBuildings 2025-06-30 14153848 core:PlantMachinery 2025-06-30 14153848 core:Vehicles 2025-06-30 14153848 core:FurnitureFittings 2025-06-30 14153848 core:OfficeEquipment 2025-06-30 14153848 core:NetGoodwill 2025-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 14153848 core:ListedExchangeTraded 2025-06-30 14153848 core:UnlistedNon-exchangeTraded 2025-06-30 14153848 core:LandBuildings 2024-06-30 14153848 core:PlantMachinery 2024-06-30 14153848 core:Vehicles 2024-06-30 14153848 core:FurnitureFittings 2024-06-30 14153848 core:OfficeEquipment 2024-06-30 14153848 core:NetGoodwill 2024-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 14153848 core:ListedExchangeTraded 2024-06-30 14153848 core:UnlistedNon-exchangeTraded 2024-06-30 14153848 core:LandBuildings 2024-07-01 2025-06-30 14153848 core:PlantMachinery 2024-07-01 2025-06-30 14153848 core:Vehicles 2024-07-01 2025-06-30 14153848 core:FurnitureFittings 2024-07-01 2025-06-30 14153848 core:OfficeEquipment 2024-07-01 2025-06-30 14153848 core:NetGoodwill 2024-07-01 2025-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 14153848 core:ListedExchangeTraded 2024-07-01 2025-06-30 14153848 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 14153848 core:MoreThanFiveYears 2024-07-01 2025-06-30 14153848 core:Non-currentFinancialInstruments 2025-06-30 14153848 core:Non-currentFinancialInstruments 2024-06-30 14153848 dpl:CostSales 2024-07-01 2025-06-30 14153848 dpl:DistributionCosts 2024-07-01 2025-06-30 14153848 core:LandBuildings 2024-07-01 2025-06-30 14153848 core:PlantMachinery 2024-07-01 2025-06-30 14153848 core:Vehicles 2024-07-01 2025-06-30 14153848 core:FurnitureFittings 2024-07-01 2025-06-30 14153848 core:OfficeEquipment 2024-07-01 2025-06-30 14153848 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 14153848 core:NetGoodwill 2024-07-01 2025-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 14153848 dpl:GroupUndertakings 2024-07-01 2025-06-30 14153848 dpl:ParticipatingInterests 2024-07-01 2025-06-30 14153848 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 14153848 core:ListedExchangeTraded 2024-07-01 2025-06-30 14153848 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 14153848 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 14153848 dpl:CostSales 2023-07-01 2024-06-30 14153848 dpl:DistributionCosts 2023-07-01 2024-06-30 14153848 core:LandBuildings 2023-07-01 2024-06-30 14153848 core:PlantMachinery 2023-07-01 2024-06-30 14153848 core:Vehicles 2023-07-01 2024-06-30 14153848 core:FurnitureFittings 2023-07-01 2024-06-30 14153848 core:OfficeEquipment 2023-07-01 2024-06-30 14153848 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 14153848 core:NetGoodwill 2023-07-01 2024-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 14153848 dpl:GroupUndertakings 2023-07-01 2024-06-30 14153848 dpl:ParticipatingInterests 2023-07-01 2024-06-30 14153848 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 14153848 core:ListedExchangeTraded 2023-07-01 2024-06-30 14153848 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 14153848 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 14153848 core:NetGoodwill 2025-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 14153848 core:LandBuildings 2025-06-30 14153848 core:PlantMachinery 2025-06-30 14153848 core:Vehicles 2025-06-30 14153848 core:FurnitureFittings 2025-06-30 14153848 core:OfficeEquipment 2025-06-30 14153848 core:AfterOneYear 2025-06-30 14153848 core:WithinOneYear 2025-06-30 14153848 core:ListedExchangeTraded 2025-06-30 14153848 core:UnlistedNon-exchangeTraded 2025-06-30 14153848 core:ShareCapital 2025-06-30 14153848 core:SharePremium 2025-06-30 14153848 core:RevaluationReserve 2025-06-30 14153848 core:OtherReservesSubtotal 2025-06-30 14153848 core:RetainedEarningsAccumulatedLosses 2025-06-30 14153848 core:NetGoodwill 2024-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 14153848 core:LandBuildings 2024-06-30 14153848 core:PlantMachinery 2024-06-30 14153848 core:Vehicles 2024-06-30 14153848 core:FurnitureFittings 2024-06-30 14153848 core:OfficeEquipment 2024-06-30 14153848 core:AfterOneYear 2024-06-30 14153848 core:WithinOneYear 2024-06-30 14153848 core:ListedExchangeTraded 2024-06-30 14153848 core:UnlistedNon-exchangeTraded 2024-06-30 14153848 core:ShareCapital 2024-06-30 14153848 core:SharePremium 2024-06-30 14153848 core:RevaluationReserve 2024-06-30 14153848 core:OtherReservesSubtotal 2024-06-30 14153848 core:RetainedEarningsAccumulatedLosses 2024-06-30 14153848 core:NetGoodwill 2023-06-30 14153848 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 14153848 core:LandBuildings 2023-06-30 14153848 core:PlantMachinery 2023-06-30 14153848 core:Vehicles 2023-06-30 14153848 core:FurnitureFittings 2023-06-30 14153848 core:OfficeEquipment 2023-06-30 14153848 core:AfterOneYear 2023-06-30 14153848 core:WithinOneYear 2023-06-30 14153848 core:ListedExchangeTraded 2023-06-30 14153848 core:UnlistedNon-exchangeTraded 2023-06-30 14153848 core:ShareCapital 2023-06-30 14153848 core:SharePremium 2023-06-30 14153848 core:RevaluationReserve 2023-06-30 14153848 core:OtherReservesSubtotal 2023-06-30 14153848 core:RetainedEarningsAccumulatedLosses 2023-06-30 14153848 core:AfterOneYear 2024-07-01 2025-06-30 14153848 core:WithinOneYear 2024-07-01 2025-06-30 14153848 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 14153848 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 14153848 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 14153848 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 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MCROFBRE LTD

Registered Number
14153848
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

MCROFBRE LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Harveer Singh Basra
| Haroon Gulam Ibrahim

Company Secretary | BASRA, Harveer

Registered Address | 42 High Street Wanstead
| London
| E11 2RJ

Registered Number | 14153848 (England and Wales)

MCROFBRE LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 447 |  |  |  | 543
|  |  |  | 447 |  |  |  | 543
Current assets |  |  |  |  |  |  |  |
Stocks |  | 94,483 |  |  |  | 50,250 |  |
Debtors | 4 | 46,419 |  |  |  | 7,769 |  |
Cash at bank and on hand |  | 4,191 |  |  |  | 14,564 |  |
|  | 145,093 |  |  |  | 72,583 |  |
Creditors amounts falling due within one year | 5 | (106,422) |  |  |  | (72,758) |  |
Net current assets (liabilities) |  |  |  | 38,671 |  |  |  | (175)
Total assets less current liabilities |  |  |  | 39,118 |  |  |  | 368
Creditors amounts falling due after one year | 6 |  |  | (54,265) |  |  |  | (30,750)
Net assets |  |  |  | (15,147) |  |  |  | (30,382)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (15,247) |  |  |  | (30,482)
Shareholders' funds |  |  |  | (15,147) |  |  |  | (30,382)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 February 2026, and are signed on its behalf by:
Haroon Gulam Ibrahim Director Registered Company No. 14153848

MCROFBRE LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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 sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 4
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 1,018
| Additions | 323
| At 30 June 25 | 1,341
| Depreciation and impairment
| At 01 July 24 | 474
| Charge for year | 420
| At 30 June 25 | 894
| Net book value
| At 30 June 25 | 447
| At 30 June 24 | 543

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 44,255 |  | 6,069
| Amounts owed by associates and joint ventures / participating interests | 464 |  | -
| Other debtors | 1,700 |  | 1,700
| Total | 46,419 |  | 7,769

| 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.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 10,890 |  | 910
| Amounts owed to related parties | 65,897 |  | 66,090
| Taxation and social security | 29,635 |  | 5,758
| Total | 106,422 |  | 72,758

| 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.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 23,515 |  | -
| Amounts owed to related parties | 30,750 |  | 30,750
| Total | 54,265 |  | 30,750