Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 true false 2 2024-05-01 No description of principal activity 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11964521 2024-05-01 2025-04-30 11964521 2023-05-01 2024-04-30 11964521 2025-04-30 11964521 2024-04-30 11964521 c:Director1 2024-05-01 2025-04-30 11964521 d:LeaseholdInvestmentProperty 2025-04-30 11964521 d:LeaseholdInvestmentProperty 2024-04-30 11964521 d:CurrentFinancialInstruments 2025-04-30 11964521 d:CurrentFinancialInstruments 2024-04-30 11964521 d:Non-currentFinancialInstruments 2025-04-30 11964521 d:Non-currentFinancialInstruments 2024-04-30 11964521 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 11964521 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11964521 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 11964521 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 11964521 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 11964521 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 11964521 d:ShareCapital 2025-04-30 11964521 d:ShareCapital 2024-04-30 11964521 d:RevaluationReserve 2025-04-30 11964521 d:RevaluationReserve 2024-04-30 11964521 d:RetainedEarningsAccumulatedLosses 2025-04-30 11964521 d:RetainedEarningsAccumulatedLosses 2024-04-30 11964521 d:OtherDeferredTax 2025-04-30 11964521 d:OtherDeferredTax 2024-04-30 11964521 c:FRS102 2024-05-01 2025-04-30 11964521 c:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 11964521 c:FullAccounts 2024-05-01 2025-04-30 11964521 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11964521 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 11964521 MAKARA MARKETING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
MAKARA MARKETING LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MAKARA MARKETING LIMITED 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 financial statements of Makara Marketing Limited for the year ended 30 April 2025 which comprise the Balance sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Makara Marketing Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Makara Marketing Limited and state those matters that we have agreed to state to the Board of directors of Makara Marketing Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Makara Marketing Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Makara Marketing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Makara Marketing Limited. You consider that Makara Marketing Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Makara Marketing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Barnes Roffe Advisory Limited Chartered Accountants Leytonstone House 3 Hanbury Drive London E11 1GA 17 April 2026 Page 1
MAKARA MARKETING LIMITED REGISTERED NUMBER: 11964521 BALANCE SHEET AS AT 30 APRIL 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 222,020 |  | 222,020
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 13,484 |  | 14,551 |
Cash at bank and in hand | 6 | 3,015 |  | 3,606 |
|  | 16,499 |  | 18,157 |
Creditors: amounts falling due within one year | 7 | (26,082) |  | (19,500) |
Net current liabilities |  |  | (9,583) |  | (1,343)
Total assets less current liabilities |  |  | 212,437 |  | 220,677
Creditors: amounts falling due after more than one year | 8 |  | (162,345) |  | (162,345)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 |  | (21,320) |  | (21,320)
Net assets |  |  | 28,772 |  | 37,012
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Revaluation reserve |  |  | 71,925 |  | 71,925
Profit and loss account |  |  | (43,155) |  | (34,915)
|  |  | 28,772 |  | 37,012
The directors consider 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 directors acknowledge their 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. Page 2
MAKARA MARKETING LIMITED REGISTERED NUMBER: 11964521 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 April 2026.
P E Summers
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
MAKARA MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Makara Marketing Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is 62 Salisbury Road, Walmer, Deal, Kent, England, CT14 7QJ. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | Going concern
The directors and shareholders note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the Statement of financial position date. As such, the directors and shareholders believe that there are not significant uncertainties in their assessment of whether the company is a going concern and therefore have prepared the accounts on a going concen basis.
| 2.3 | Revenue
The Company's only source of revenue is rental income from investment property let to third parties. Revenue is recognised in the accounting period in which the services are rendered. Revenue represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the Company and value added taxes.
| 2.4 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred. Page 4
MAKARA MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.8 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.9 | 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.
| 2.10 | Creditors
Short term creditors are measured at the transaction price. Page 5
MAKARA MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the Statement of comprehensive income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Leasehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 222,020
| At 30 April 2025 | 222,020
The 2025 valuations were made by the directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 127,020 | 127,020
Page 6
MAKARA MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 11,049 | 12,023
| Prepayments | 2,435 | 2,528
|  | 13,484 | 14,551
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,015 | 3,606
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 2,461 | -
| Other creditors | 19,121 | 16,500
| Accruals and deferred income | 4,500 | 3,000
|  | 26,082 | 19,500
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 162,345 | 162,345
| Bank loans totalling £162,345 (2024 - £162,345) are secured by personal guarantees by the company's directors.
Page 7
MAKARA MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 162,345 | 162,345
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (21,320)
| At end of year | (21,320)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised gain on revaluation of investment property | (21,320) | (21,320)
11. | Related party transactions
| Included within debtors is an amount of £11,049 (2024 - £11,049) owed by a company with common participators and directors. At the year end, the company owed £19,121 (2024 - £16,500) to the director.
Page 8