Maka Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02197045

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MAKA HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Jatin Haria

Mrs Sonal Haria

Mr Ravi Haria

Miss Maya Haria

Miss Piya Haria

SECRETARY:

Mr Jatin Haria

REGISTERED OFFICE:

Care House

Chester Road

Borehamwood

Hertfordshire

WD6 1LP

REGISTERED NUMBER:

02197045

ACCOUNTANTS:

SRG Newmans Ltd

Chartered Certified Accountants

Five Ways

57/59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

FIXED ASSETS

Tangible assets

4

3,500,000

Investments

5

150,252

Investment property

6

-

318,638

3,650,252

3,968,890

CURRENT ASSETS

Debtors

7

560,139

140,168

Cash at bank

498,609

372,946

1,058,748

513,114

CREDITORS

Amounts falling due within one year

8

634,468

291,270

NET CURRENT ASSETS

424,280

221,844

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,074,532

4,190,734

PROVISIONS FOR LIABILITIES

10

484,627

NET ASSETS

3,589,905

3,706,107

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

11

2,054,454

Retained earnings

1,535,351

1,651,553

SHAREHOLDERS' FUNDS

3,589,905

3,706,107

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mrs Sonal Haria - Director

1.	STATUTORY INFORMATION

Maka Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Investment property

Investment property is revalued at its open market value. The surplus or deficit on revalution has, in the past, been transferred to a revaluation reserve in accordance with the Financial Reporting Standard for Smaller Entities, effective January 2015. In the future all gains and losses on revaluation will be dealt with through the Profit and Loss Account so as to comply with the Financial Reporting Standard 102 effective January 2016.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

3,500,000

NET BOOK VALUE

At 31 December 2025

3,500,000

At 31 December 2024

3,500,000

The directors have given due consideration to the present value of the freehold property and confirm that the current market value as at 31 December 2025 is £3,500,000. The historical cost of the property was £960,919.

Cost or valuation at 31 December 2025 is represented by:

Freehold

property

£

Valuation in 2004

471,700

Valuation in 2013

663,501

Valuation in 2015

200,000

Valuation in 2022

953,880

Valuation in 2023

250,000

Cost

960,919

3,500,000

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

150,252

NET BOOK VALUE

At 31 December 2025

150,252

At 31 December 2024

150,252

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiaries

Healthcare Direct Limited

Registered office: Care House, Chester Road, Borehamwood, Hertfordshire, WD6 1LP

Nature of business: Suppliers of medical equipment.

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

Aggregate capital and reserves

1,788,349

1,740,206

Profit/(loss) for the year

42,224

(82,274

)

Carefinders Ltd

Registered office: Care House Chester Road, Borehamwood, Hertfordshire, WD6 1LP

Nature of business: Investment company

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

Aggregate capital and reserves

2

Associated company

Precision Dental Products Limited

Registered office: Care House, Chester Road, Borehamwood, Hertfordshire, WD6 1LP

Nature of business: Supply of dental equipment

%

Class of shares:

holding

Ordinary

30.00

2025

2024

£

Aggregate capital and reserves

2

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

318,638

Disposals

(318,638

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

318,638

The company's investment properties are carried at their open market value on 31 December 2025 based on a valuation by the directors of the company. In making the valuations he has considered the value in use of the properties and the present market conditions.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by associates

560,000

140,000

Other debtors

96

VAT

43

72

560,139

140,168

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other loans

215,445

95,895

Trade creditors

35

216

Amounts owed to group undertakings

401,033

191,033

Tax

(87

)

(87

)

Accrued expenses

1,650

Accrued interest

16,392

2,563

634,468

291,270

9.	SECURED DEBTS

The National Westminster Bank PLC holds a fixed charge over the freehold property.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Other timing differences

484,627

Deferred

tax

£

Balance at 1 January 2025

484,627

Balance at 31 December 2025

484,627

11.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

2,054,454

The non-distributable reserve at the reporting date is £2,054,454

12.	RELATED PARTY DISCLOSURES

Rent of £90,000 (2024: £90,000) was received in the year from Healthcare Direct Limited, a subsidiary company.

Included in creditors due within one year is a balance of £401,033 (2024: £191,033) due and payable to Healthcare Direct Limited.

Included in amounts owed by associates is £560,000 (2024: £140,000) which is due by Pimara Properties Limited, a director related company.

13.	ULTIMATE CONTROLLING PARTY

The company is under the control of the directors' who control 100% of the issued share capital.