REGISTERED NUMBER: 13028655 (England and Wales)

Masha Popova Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M O Popova

REGISTERED OFFICE:

1st Floor Studios

1 East Poultry Avenue

London

EC1A 9PT

REGISTERED NUMBER:

13028655 (England and Wales)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Tangible assets

4

1,675

1,910

CURRENT ASSETS

Stocks

5

44,772

60,861

Debtors

6

18,276

38,433

Cash at bank

652

14,651

63,700

113,945

CREDITORS

Amounts falling due within one year

7

(21,130

)

(33,091

)

NET CURRENT ASSETS

42,570

80,854

TOTAL ASSETS LESS CURRENT LIABILITIES

44,245

82,764

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

44,244

82,763

SHAREHOLDERS' FUNDS

44,245

82,764

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

Ms M O Popova - Director

1.	STATUTORY INFORMATION

Masha Popova Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

901

524

3,922

5,347

Additions

188

686

191

1,065

Disposals

(53

)

(35

)

-

(88

)

At 30 November 2025

1,036

1,175

4,113

6,324

DEPRECIATION

At 1 December 2024

561

314

2,562

3,437

Charge for year

205

236

835

1,276

Eliminated on disposal

(43

)

(21

)

-

(64

)

At 30 November 2025

723

529

3,397

4,649

NET BOOK VALUE

At 30 November 2025

313

646

716

1,675

At 30 November 2024

340

210

1,360

1,910

5.

STOCKS

2025

2024

£

£

Stocks

20,120

27,756

Work-in-progress

24,652

33,105

44,772

60,861

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,149

25,369

Other debtors

5,127

13,064

18,276

38,433

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

23

Trade creditors

3,506

1,569

Taxation and social security

419

10,304

Other creditors

17,205

21,195

21,130

33,091

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1