REGISTERED NUMBER: 07039508 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

MINIMOKO LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

805

2,211

CURRENT ASSETS

Debtors

5

115

24,918

Cash at bank

11,322

25,156

11,437

50,074

CREDITORS

Amounts falling due within one year

6

11,933

20,571

NET CURRENT (LIABILITIES)/ASSETS

(496

)

29,503

TOTAL ASSETS LESS CURRENT LIABILITIES

309

31,714

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

209

31,614

SHAREHOLDERS' FUNDS

309

31,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

Mr C Mylonadis - Director

1.	STATUTORY INFORMATION

Minimoko Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07039508

Registered office:

Lytchett House

13 Freeland Park, Wareham Road

Lytchett Matravers

Poole

BH16 6FA

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

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.

The preparation of financial statements in conformity with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

ACCOUNTING ESTIMATES AND JUDGEMENTS

In preparing the financial statements, management were not required to make any estimates or judgements which materially affect reported income, expenses, assets, liabilities or disclosure of contingent assets and liabilities.

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. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

TURNOVER

Turnover represent net invoiced sales of goods & services, excluding value added tax.

TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Office equipment - 50% on cost

TAXATION

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

Current or deferred 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 statement of financial position date.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

DEBTORS

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

CREDITORS

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Office

Computer

equipments

equipment

Totals

£

£

£

Cost

At 1 November 2024

and 31 October 2025

5,610

22,780

28,390

Depreciation

At 1 November 2024

5,075

21,104

26,179

Charge for year

421

985

1,406

At 31 October 2025

5,496

22,089

27,585

Net book value

At 31 October 2025

114

691

805

At 31 October 2024

535

1,676

2,211

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Director's loan accounts

-

24,918

VAT

115

-

115

24,918

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

35

1,494

Corporation tax

11,658

17,747

Social security and other taxes

20

-

VAT

-

1,158

Director's loan accounts

48

-

Accrued expenses

172

172

11,933

20,571

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 November 2024

31,614

Profit for the year

45,081

Dividends

(76,486

)

At 31 October 2025

209

9.	RELATED PARTY DISCLOSURES

At balance sheet date, there was an amount due to the director, Mr C Mylonadis, for £22 (2024 (Dr) : £12,432). This is an interest free advance to the company and does not have a fixed date of repayment.

At balance sheet date, there was an amount due to the director, Mrs E Amygdalaki, for £26 (2024 (Dr) : £12,486). This is an interest free advance to the company and does not have a fixed date of repayment.

10.	CONTROLLING PARTY

Mr C Mylonadis and Mrs E Amygdalaki jointly controls the company by virtue of their controlling interest in the company.