Mameulah Design Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Mameulah Design Limited 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 Mameulah Design Limited which comprise the Profit and Loss Account, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Mameulah Design 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 accounts of Mameulah Design Limited and state those matters that we have agreed to state to the directors of Mameulah Design Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mameulah Design Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Mameulah Design Limited 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 or loss of Mameulah Design Limited . You consider that Mameulah Design Limited 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 Mameulah Design 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 financial statements.

7 July 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

Page 1

Page 2

Mameulah Design Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC321912

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,172		1,042

			1,172		1,042
CURRENT ASSETS
Debtors	5	3,369		11,797
Cash at bank and in hand		74,823		71,555

		78,192		83,352
Creditors: Amounts Falling Due Within One Year	6	(29,111 )		(31,599 )

NET CURRENT ASSETS (LIABILITIES)			49,081		51,753

TOTAL ASSETS LESS CURRENT LIABILITIES			50,253		52,795

PROVISIONS FOR LIABILITIES
Deferred Taxation			(293 )		(261 )

NET ASSETS			49,960		52,534

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			49,958		52,532

SHAREHOLDERS' FUNDS			49,960		52,534

Page 2

Page 3

Mameulah Design Limited

Balance Sheet (continued)

As At 31 March 2026

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 2 July 2026 and were signed on its behalf by:

Mr M Donald

Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Mameulah Design Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Mameulah Design Limited is a private company, limited by shares, incorporated in Scotland, registered number SC321912 . The registered office is 9 Scotsmill Brae, Blackburn, Aberdeenshire, AB21 0GB.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. Turnover

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

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Computer Equipment	33% on cost

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

Page 4

Page 5

Mameulah Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	2,480	5,147	7,627
Additions	555	529	1,084
Disposals	-	(1,002 )	(1,002 )

As at 31 March 2026	3,035	4,674	7,709

Depreciation
As at 1 April 2025	2,361	4,224	6,585
Provided during the period	235	719	954
Disposals	-	(1,002 )	(1,002 )

As at 31 March 2026	2,596	3,941	6,537

Net Book Value
As at 31 March 2026	439	733	1,172

As at 1 April 2025	119	923	1,042

Page 5

Page 6

Mameulah Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	3,369	11,797

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	19,105	20,282
Other taxes and social security	342	-
VAT	7,874	8,200
Accruals and deferred income	1,790	1,774
Directors' loan accounts	-	1,343

	29,111	31,599

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	261	261
Deferred taxation	32	32

Balance at 31 March 2026	293	293

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Michael Donald	(1,032 )	1,344	(312 )	-	-
Mrs Fiona Donald	(311 )	623	(312 )	-	-

The above loans are interest free and have no fixed repayment terms.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr M Donald .

Page 6