Company Registration No. 05195679 (England and Wales)
MOKKA LTD
Unaudited accounts
for the year ended 31 August 2025
MOKKA LTD
Unaudited accounts
Contents
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
MOKKA LTD
Statement of financial position
as at 31 August 2025
Intangible assets
5,834
5,834
Tangible assets
372,980
374,615
Inventories
229,607
247,607
Cash at bank and in hand
33,931
46,997
Creditors: amounts falling due within one year
(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
(225,619)
(529,421)
Net assets
148,266
109,768
Called up share capital
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
MOKKA LTD
Notes to the Accounts
for the year ended 31 August 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
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
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
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
At 31 August 2025
17,494
355,486
372,980
At 31 August 2024
17,494
357,121
374,615
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
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
340,372
140,579
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
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
225,619
529,421
Allotted, called up and fully paid:
10,100 Ordinary shares of £1 each
10,100
10,100
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).