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Company Registration No. 15601469 (England and Wales)
Magnolia Technology Innovations Ltd Unaudited accounts for the year ended 31 March 2026
Magnolia Technology Innovations Ltd Unaudited accounts Contents
Page
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Magnolia Technology Innovations Ltd Company Information for the year ended 31 March 2026
Director
Vladimir Shirokov
Company Number
15601469 (England and Wales)
Registered Office
25 Benett Gardens London SW16 4QE England
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Magnolia Technology Innovations Ltd Accountants' report
Accountants' report to the director of Magnolia Technology Innovations Ltd on the preparation of the unaudited statutory accounts for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Magnolia Technology Innovations Ltd for the year ended 31 March 2026 as set out on pages 5 - 9 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Magnolia Technology Innovations Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Magnolia Technology Innovations Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Magnolia Technology Innovations Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Magnolia Technology Innovations Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Magnolia Technology Innovations Ltd. You consider that Magnolia Technology Innovations Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Magnolia Technology Innovations Ltd. 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 accounts.
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY 27 May 2026
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Magnolia Technology Innovations Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
13,000 
- 
Tangible assets
1,061 
890 
14,061 
890 
Current assets
Debtors
12,156 
14,797 
Cash at bank and in hand
1,505 
4,870 
13,661 
19,667 
Creditors: amounts falling due within one year
(19,833)
(5,437)
Net current (liabilities)/assets
(6,172)
14,230 
Total assets less current liabilities
7,889 
15,120 
Creditors: amounts falling due after more than one year
- 
(11,958)
Net assets
7,889 
3,162 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,888 
3,161 
Shareholders' funds
7,889 
3,162 
For the year ending 31 March 2026 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 5 June 2026 and were signed on its behalf by
Vladimir Shirokov Director Company Registration No. 15601469
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Magnolia Technology Innovations Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Magnolia Technology Innovations Ltd is a private company, limited by shares, registered in England and Wales, registration number 15601469. The registered office is 25 Benett Gardens, London, SW16 4QE, England.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Principle Activity
The principal activity of the company during the period was engineering related scientific and technical consulting activities. There has been no material change in this activity during the period.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to third party customers during the year. The goods and services are derived from the principal activities of the company.
Revenue Recognition
Revenue is measured at the fair value of consideration received or receivable, net of VAT and trade discounts. Revenue from sale of goods is recognised when control of goods passes to the customer. Service income is recognised as services are provided.
Foreign Currency
Transactions in foreign currencies are translated at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities are translated at year-end rates. Exchange differences are recognised in profit or loss.
Revaluation
Certain classes of fixed assets are carried at revalued amounts, being fair value at the date of revaluation less subsequent depreciation. Revaluation surpluses are recognised in other comprehensive income and accumulated in a revaluation reserve.
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Magnolia Technology Innovations Ltd Notes to the Accounts for the year ended 31 March 2026
Intangible fixed assets
Crypto assets are recognised when the company obtains control of the asset and are initially measured at cost, including directly attributable transaction costs. Crypto assets are classified as intangible assets because they do not represent cash or cash equivalents and do not give rise to a contractual right to receive cash or another financial asset. Following initial recognition, crypto assets are carried at cost less accumulated impairment losses Crypto assets are reviewed for indicators of impairment at each reporting date and written down where carrying value exceeds recoverable amount. Impairment losses are recognised in profit or loss. Gains and losses on disposal are recognised in profit or loss.
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:
Financial Instruments
The company has elected to apply the provisions of Section 1 'Basic Financial Instruments; and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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Magnolia Technology Innovations Ltd Notes to the Accounts for the year ended 31 March 2026
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.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2025
- 
Additions
13,000 
At 31 March 2026
13,000 
Amortisation
At 1 April 2025
- 
At 31 March 2026
- 
Net book value
At 31 March 2026
13,000 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
125 
833 
958 
Additions
183 
358 
541 
At 31 March 2026
308 
1,191 
1,499 
Depreciation
At 1 April 2025
5 
63 
68 
Charge for the year
54 
316 
370 
At 31 March 2026
59 
379 
438 
Net book value
At 31 March 2026
249 
812 
1,061 
At 31 March 2025
120 
770 
890 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,583 
10,831 
Accrued income and prepayments
8,121 
225 
Other debtors
452 
3,741 
12,156 
14,797 
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Magnolia Technology Innovations Ltd Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
3,320 
4,401 
Trade creditors
391 
437 
Taxes and social security
15,522 
- 
Loans from directors
600 
599 
19,833 
5,437 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Taxes and social security
- 
11,958 
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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