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Company registration number: 03852069
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| MAAGAR UK LIMITED
MAAGAR UK LIMITED |  |
COMPANY INFORMATION
Directors | A Asher
| R A Stuart
Company secretary | Y Asher
Registered number | 03852069
Registered office | Magna House
| 18-32 London Road
| Staines-Upon-Thames
| Surrey
| TW18 4BP
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
MAAGAR UK LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 3
MAAGAR UK LIMITED REGISTERED NUMBER:03852069 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 223,073 |  | 223,073 |
Debtors | 4 | 86,222 |  | 78,581 |
Cash at bank and in hand |  | 181,440 |  | 200,179 |
|  | 490,735 |  | 501,833 |
Creditors: amounts falling due within one year | 5 | (14,938) |  | (27,273) |
Net current assets |  |  | 475,797 |  | 474,560
Total assets less current liabilities |  |  | 475,797 |  | 474,560
Net assets |  |  | 475,797 |  | 474,560
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 500 |  | 500
Share premium account |  |  | 49,500 |  | 49,500
Profit and loss account |  |  | 425,797 |  | 424,560
|  |  | 475,797 |  | 474,560
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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A Asher
Director
Date: 26 May 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
MAAGAR UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Maagar UK Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. There is no principal place of business. The company's principal activity is the trading of equine stock. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is generated by equine stocks and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Stocks
Stocks are stated at the lower of cost and net realisable value.
| 2.4 | Foreign currency translation
Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of income and retained earnings except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'overheads'. All other foreign exchange gains and losses are presented in the Statement of income and retained earnings within 'other operating income'.
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 2
MAAGAR UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss 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 reporting date in the countries where the company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 84,692 | 77,416
| Prepayments and accrued income | 1,530 | 1,165
|  | 86,222 | 78,581
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,464 | -
| Corporation tax | 451 | 14,450
| Other creditors | 8,873 | 8,873
| Accruals and deferred income | 4,150 | 3,950
|  | 14,938 | 27,273
Page 3