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Company Registration No. 14213463 (England and Wales)
Magna & Co Development Ltd Unaudited accounts for the year ended 31 July 2025
Magna & Co Development Ltd Unaudited accounts Contents
Page
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Magna & Co Development Ltd Company Information for the year ended 31 July 2025
Director
Temitope AFOLABI
Company Number
14213463 (England and Wales)
Accountants
Flexie Accountants Ltd 117 Glenfiled Road Leicester Leicestershire LE3 6DH
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Magna & Co Development Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
99 
99 
Fixed assets
Tangible assets
1,192,174 
1,192,174 
Current assets
Debtors
210,754 
200,754 
Cash at bank and in hand
(2,689)
2,337 
208,065 
203,091 
Creditors: amounts falling due within one year
(484,345)
(370,184)
Net current liabilities
(276,280)
(167,093)
Total assets less current liabilities
915,993 
1,025,180 
Creditors: amounts falling due after more than one year
(1,104,334)
(1,137,263)
Net liabilities
(188,341)
(112,083)
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
(188,440)
(112,182)
Shareholders' funds
(188,341)
(112,083)
For the year ending 31 July 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 28 April 2026 and were signed on its behalf by
Temitope AFOLABI Director Company Registration No. 14213463
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Magna & Co Development Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Magna & Co Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 14213463.
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
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 August 2024
1,192,174 
At 31 July 2025
1,192,174 
Depreciation
At 31 July 2025
- 
Net book value
At 31 July 2025
1,192,174 
At 31 July 2024
1,192,174 
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Magna & Co Development Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
510 
510 
Other debtors
210,244 
200,244 
210,754 
200,754 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
(2,080)
(4,656)
Other creditors
365,240 
374,840 
Loans from directors
120,785 
- 
Accruals
400 
- 
484,345 
370,184 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
1,104,334 
1,137,263 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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