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Company Registration Number: 10080150

MKA 786 Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2026

MKA 786 Ltd

DIRECTOR AND OTHER INFORMATION

Director | Kashif Ali
Company Secretary | Aqsa Mujahid
Company Registration Number | 10080150
Registered Office and Business Address | 160 Trent Road
| Shaw
| Oldham
| Greater Manchester
| OL2 7QR
Accountants | Langers MN Limited
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

MKA 786 Ltd

Company Registration Number: 10080150

BALANCE SHEET

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Intangible assets |  | 4 | - |  | 33,000
Tangible assets |  | 5 | 7,645 |  | 10,193
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 7,645 |  | 43,193
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 19,000 |  | 21,000
Debtors |  | 7 | 91,328 |  | 84,141
Cash and cash equivalents |  |  | 510,057 |  | 532,704
|  |  | ───────── |  | ─────────
|  |  | 620,385 |  | 637,845
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (108,773) |  | (139,393)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 511,612 |  | 498,452
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 519,257 |  | 541,645
Provisions for liabilities |  | 10 | (1,452) |  | (2,548)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 517,805 |  | 539,097
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Statement of income and retained earnings |  |  | 517,705 |  | 538,997
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 517,805 |  | 539,097
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 15 July 2026

________________________________ |  |  |  |  |
Kashif Ali |  |  |  |  |
Director |  |  |  |  |

MKA 786 Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| MKA 786 Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 10080150. The registered office of the company is 160 Trent Road, Shaw, Oldham, Greater Manchester, OL2 7QR which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 9, (2025 - 9).
|  | 2026 | 2025
|  | Number | Number
| Pharmacy Staff | 9 | 9
|  | ═════════ | ═════════

4. | Intangible assets
|  | Goodwill
|  | £
| Cost
| At 1 April 2025 | 330,000
|  | ─────────
| At 31 March 2026 | 330,000
|  | ─────────
| Amortisation
| At 1 April 2025 | 297,000
| Charge for financial year | 33,000
|  | ─────────
| At 31 March 2026 | 330,000
|  | ─────────
| Net book value
| At 31 March 2026 | -
|  | ═════════
| At 31 March 2025 | 33,000
|  | ═════════

5. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 April 2025 | 49,018 | 49,018
|  | ───────── | ─────────
| At 31 March 2026 | 49,018 | 49,018
|  | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 38,825 | 38,825
| Charge for the financial year | 2,548 | 2,548
|  | ───────── | ─────────
| At 31 March 2026 | 41,373 | 41,373
|  | ───────── | ─────────
| Net book value
| At 31 March 2026 | 7,645 | 7,645
|  | ═════════ | ═════════
| At 31 March 2025 | 10,193 | 10,193
|  | ═════════ | ═════════

6. | Stocks | 2026 | 2025
|  | £ | £
| Finished goods and goods for resale | 19,000 | 21,000
|  | ═════════ | ═════════

7. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 77,093 | 70,704
| Taxation (Note 9) | 10,400 | 9,431
| Prepayments and accrued income | 3,835 | 4,006
|  | ───────── | ─────────
|  | 91,328 | 84,141
|  | ═════════ | ═════════

8. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Trade creditors | 93,567 | 101,863
| Taxation (Note 9) | 10,466 | 20,407
| Director's current account | 2,950 | 21
| Other creditors | - | 15,400
| Accruals:
| Pension accrual | - | 27
| Other accruals | 1,790 | 1,675
|  | ───────── | ─────────
|  | 108,773 | 139,393
|  | ═════════ | ═════════

9. | Taxation | 2026 | 2025
|  | £ | £
| Debtors:
| VAT | 9,993 | 9,024
| Corporation tax | 407 | 407
|  | ───────── | ─────────
|  | 10,400 | 9,431
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 6,246 | 13,731
| PAYE / NI | 4,220 | 6,676
|  | ───────── | ─────────
|  | 10,466 | 20,407
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2026 | 2025
|  | £ | £ | £
| At financial year start | 2,548 | 2,548 | 3,218
| Released during the financial year | (1,096) | (1,096) | (670)
|  | ───────── | ───────── | ─────────
| At financial year end | 1,452 | 1,452 | 2,548
|  | ═════════ | ═════════ | ═════════

11. | Pension costs - defined contribution
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Pension costs amounted to £0.00 (2025 - £23).

12. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2026.

13. | Director's advances, credits and guarantees
| At the year end the company owed the director £2,950 (2025 £21). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

14. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.