1 September 2024 false No description of principal activity Taxfiler 2024.6 05195679 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05195679 2024-08-31 05195679 2024-09-01 2025-08-31 05195679 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05195679 business:FilletedAccounts 2024-09-01 2025-08-31 05195679 2025-08-31 05195679 business:Director1 2024-09-01 2025-08-31 05195679 2024-08-31 05195679 core:WithinOneYear 2025-08-31 05195679 core:WithinOneYear 2024-08-31 05195679 core:AfterOneYear 2025-08-31 05195679 core:AfterOneYear 2024-08-31 05195679 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 05195679 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 05195679 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 05195679 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 05195679 core:PreviouslyStatedAmount 2025-08-31 05195679 core:PreviouslyStatedAmount 2024-08-31 05195679 business:SmallEntities 2024-09-01 2025-08-31 05195679 countries:EnglandWales 2024-09-01 2025-08-31 05195679 core:PlantMachinery 2024-09-01 2025-08-31 05195679 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 05195679 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 05195679 core:PlantMachinery 2024-08-31 05195679 core:FurnitureFittings 2024-08-31 05195679 core:PlantMachinery 2025-08-31 05195679 core:FurnitureFittings 2025-08-31 05195679 core:FurnitureFittings 2024-09-01 2025-08-31 05195679 business:OrdinaryShareClass1 2024-09-01 2025-08-31 05195679 business:OrdinaryShareClass1 2023-09-01 2024-08-31 05195679 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05195679 (England and Wales)
MOKKA LTD Unaudited accounts for the year ended 31 August 2025
MOKKA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
MOKKA LTD Company Information for the year ended 31 August 2025
Director
Krzysztof Jerzy KACPRZAK
Company Number
05195679 (England and Wales)
Accountants
Muraszko & Co Ltd 23 Wadsworth Business Centre 21 Wadsworth Road Middlesex UB6 7LQ
- 3 -
MOKKA LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
5,834
5,834
Tangible assets
5
372,980
374,615
378,814
380,449
Current assets
Inventories
229,607
247,607
Debtors
6
102,998
166,178
Cash at bank and in hand
33,931
46,997
366,536
460,782
Creditors: amounts falling due within one year
7
(371,465)
(202,042)
Net current (liabilities)/assets
(4,929)
258,740
Total assets less current liabilities
373,885
639,189
Creditors: amounts falling due after more than one year
8
(225,619)
(529,421)
Net assets
148,266
109,768
Capital and reserves
Called up share capital
9
10,100
10,100
Profit and loss account
138,166
99,668
Shareholders' funds
148,266
109,768
For the year ending 31 August 2025 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 16 July 2026 and were signed on its behalf by
Krzysztof Jerzy KACPRZAK Director Company Registration No. 05195679
- 4 -
MOKKA LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
MOKKA LTD is a private company, limited by shares, registered in England and Wales, registration number 05195679.
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024
5,834
At 31 August 2025
5,834
Amortisation
At 1 September 2024
-
At 31 August 2025
-
Net book value
At 31 August 2025
5,834
At 31 August 2024
5,834
- 5 -
MOKKA LTD Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
224,862
392,238
617,100
At 31 August 2025
224,862
392,238
617,100
Depreciation
At 1 September 2024
207,368
35,117
242,485
Charge for the year
-
1,635
1,635
At 31 August 2025
207,368
36,752
244,120
Net book value
At 31 August 2025
17,494
355,486
372,980
At 31 August 2024
17,494
357,121
374,615
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,095
87,612
Accrued income and prepayments
41,136
24,799
Other debtors
53,767
53,767
102,998
166,178
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
340,372
140,579
VAT
9,751
18,451
Trade creditors
(20,445)
(5,642)
Taxes and social security
24,714
24,717
Other creditors
3,315
9,190
Loans from directors
2,158
1,147
Accruals
11,600
13,600
371,465
202,042
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
225,619
529,421
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
10,100 Ordinary shares of £1 each
10,100
10,100
- 6 -
MOKKA LTD Notes to the Accounts for the year ended 31 August 2025
10
Average number of employees
During the year the average number of employees was 43 (2024: 43).
- 7 -