Maluda Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09283284

Maluda Limited

Filleted Unaudited Financial Statements

For the year ended

31 October 2025

Maluda Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Maluda Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		233,576		259,528

Current assets

Debtors	6	25,058	24,420
Cash at bank and in hand		39,148	4,278
		--------	--------
		64,206	28,698

Creditors: amounts falling due within one year	7	( 22,542)		( 17,145)
		--------		--------
Net current assets			41,664		11,553
			----------		----------
Total assets less current liabilities			275,240		271,081

Provisions

Taxation including deferred tax	( 33,896)	( 38,820)
	----------	----------
Net assets	241,344	232,261
	----------	----------

Capital and reserves

Called up share capital	1	1
Profit and loss account	241,343	232,260
	----------	----------
Shareholders funds	241,344	232,261
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Maluda Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr D P Hawcroft
Director

Company registration number: 09283284

Maluda Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Welham Bridge Farm, Howden Road, Holme on Spalding Moor, York, YO43 4BX.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

At the date of signing these financial statements, the director has considered the effect of economic matters that may impact the company and with the information available does not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the director has prepared these financial statements on a going concern basis.

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of renewable energy is recognised when the amount of revenue can be measured reliably and it is probable that the associated economic benefits will flow to the entity.

(d) Current & deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

(e) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(f) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant & Machinery	-	5% straight line

(g) Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

(h) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractural arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	519,048	519,048
	----------	----------
Depreciation
At 1 November 2024	259,520	259,520
Charge for the year	25,952	25,952
	----------	----------
At 31 October 2025	285,472	285,472
	----------	----------
Carrying amount
At 31 October 2025	233,576	233,576
	----------	----------
At 31 October 2024	259,528	259,528
	----------	----------

6. Debtors

	2025	2024
	£	£
Trade debtors	25,058	24,420
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,259	1,553
Corporation tax	13,594	13,918
Social security and other taxes	724	537
Director Loan account	6,965	1,137
	--------	--------
	22,542	17,145
	--------	--------

8. Related party transactions

During the year the company made available a loan to the director. The maximum balance of the loan was £1,748. Interest has been paid on the loan at the HMRC approved rate. During the year, the director made available a loan to the company. The loan is interest free and repayable on demand. The balance at 31 October 2025 was £6,965 (2024 - £1,137).