MKM13 Sewa Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12264422

MKM13 Sewa Limited

Filleted Unaudited Financial Statements

31 October 2025

MKM13 Sewa Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	30,000	–
Tangible assets	6	5,114	1,758
		--------	-------
		35,114	1,758

Current assets

Debtors	7	95,920	42,180
Cash at bank and in hand		43,526	32,213
		---------	--------
		139,446	74,393

Creditors: amounts falling due within one year	8	64,929	7,258
		---------	--------
Net current assets		74,517	67,135
		---------	--------
Total assets less current liabilities		109,631	68,893

Creditors: amounts falling due after more than one year	9	63,847	64,824
		---------	--------
Net assets		45,784	4,069
		---------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	45,783	4,068
	--------	-------
Shareholders funds	45,784	4,069
	--------	-------

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 statement of comprehensive income 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MKM13 Sewa Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 30 November 2025 , and are signed on behalf of the board by:

Mrs Mayanka Chaudhary
Director

Company registration number: 12264422

MKM13 Sewa Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income 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 pay or recover 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.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Equipment	-	20% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 34 (2024: 34 ).

5. Intangible assets

	Development costs
	£
Cost
At 1 November 2024 and 31 October 2025	30,000
	--------
Amortisation
At 1 November 2024 and 31 October 2025	–
	--------
Carrying amount
At 31 October 2025	30,000
	--------
At 31 October 2024	30,000
	--------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 November 2024	–	3,229	3,229
Additions	2,524	1,198	3,722
	-------	-------	-------
At 31 October 2025	2,524	4,427	6,951
	-------	-------	-------
Depreciation
At 1 November 2024	–	1,471	1,471
Charge for the year	–	366	366
	-------	-------	-------
At 31 October 2025	–	1,837	1,837
	-------	-------	-------
Carrying amount
At 31 October 2025	2,524	2,590	5,114
	-------	-------	-------
At 31 October 2024	–	1,758	1,758
	-------	-------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	88,920	35,180
Other debtors	7,000	7,000
	--------	--------
	95,920	42,180
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	13,165	542
Social security and other taxes	19,761	6,776
Other creditors	32,003	( 60)
	--------	-------
	64,929	7,258
	--------	-------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	7,847	8,824
Other creditors	56,000	56,000
	--------	--------
	63,847	64,824
	--------	--------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	Balance brought forward and outstanding
	2025	2024
	£	£
Mrs Mayanka Chaudhary	( 31,859)	( 919)
	--------	----