MORNING LANE MEAT CENTRE LIMITED

Registered number

08716417

Filleted Accounts

31 October 2025

MORNING LANE MEAT CENTRE LIMITED
Registered number:		08716417
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,180			7,725

Current assets
Stocks		(1,994)			11,506
Debtors	4	-			1,566
Cash at bank and in hand		61,862			58,966
		59,868			72,038

Creditors: amounts falling due within one year	5	2,087			(7,187)

Net current assets			61,955			64,851

Total assets less current liabilities			68,135			72,576

Creditors: amounts falling due after more than one year	6		(6,916)			(16,916)



Net assets			61,219			55,660

Capital and reserves
Called up share capital			1			1
Profit and loss account			61,218			55,659

Shareholders' funds			61,219			55,660

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Seref Demir
Director
Approved by the board on 17 July 2026

MORNING LANE MEAT CENTRE LIMITED
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% reducing balance
	Motor Vehicle	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	3,039		49,600		52,639
	At 31 October 2025	3,039		49,600		52,639

	Depreciation
	At 1 November 2024	2,108		42,806		44,914
	Charge for the year	186		1,359		1,545
	At 31 October 2025	2,294		44,165		46,459

	Net book value
	At 31 October 2025	745		5,435		6,180
	At 31 October 2024	931		6,794		7,725


4	Debtors			2025		2024
£					£

	Other debtors			-		1,566


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			(1,747)		6,672
	Taxation and social security costs			1,201		732
	Other creditors			(1,541)		(217)
				(2,087)		7,187


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			6,916		16,916


7	Controlling party
	Seref Demir


8	Other information

	MORNING LANE MEAT CENTRE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	12 Morning Lane
	London
	England
	E9 6NA