REGISTERED NUMBER: 06276453 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

MU MU EXPERIENCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C P O'Quigley

SECRETARY:

S M L O'Quigley

REGISTERED OFFICE:

108 - 110 Week Street

Maidstone

United Kingdom

Kent

ME14 1RH

REGISTERED NUMBER:

06276453 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Intangible assets

4

173

207

Tangible assets

5

543,919

639,104

544,092

639,311

CURRENT ASSETS

Stocks

58,000

36,660

Debtors

6

240,437

289,223

Cash at bank and in hand

213,531

276,236

511,968

602,119

CREDITORS

Amounts falling due within one year

7

359,559

464,683

NET CURRENT ASSETS

152,409

137,436

TOTAL ASSETS LESS CURRENT LIABILITIES

696,501

776,747

PROVISIONS FOR LIABILITIES

110,000

135,000

NET ASSETS

586,501

641,747

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

586,499

641,745

586,501

641,747

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

C P O'Quigley - Director

1.	STATUTORY INFORMATION

Mu Mu Experience 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. Turnover

from restaurant sales is recognised when food and beverage products are sold and turnover from functions is

recognised when the function takes place. Payments received on account are included in creditors, under

'other creditors'.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Short leasehold

-

over the life of the lease

Fixtures and fittings

-

15% on cost

Office equipment

-

20% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 or receivable 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.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including trade creditors and bank loans are initially recognised at transaction price

unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the

present value of the future payments discounted at a market rate of interest. Financial liabilities classified as

payable within one year are not amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 58 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 August 2024

and 31 July 2025

340

Amortisation

At 1 August 2024

133

Charge for year

34

At 31 July 2025

167

Net book value

At 31 July 2025

173

At 31 July 2024

207

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 August 2024

70,236

950,982

1,021,218

Additions

-

2,244

2,244

Disposals

-

(2,940

)

(2,940

)

At 31 July 2025

70,236

950,286

1,020,522

Depreciation

At 1 August 2024

19,983

362,131

382,114

Charge for year

5,490

89,183

94,673

Eliminated on disposal

-

(184

)

(184

)

At 31 July 2025

25,473

451,130

476,603

Net book value

At 31 July 2025

44,763

499,156

543,919

At 31 July 2024

50,253

588,851

639,104

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,300

2,476

Amounts owed by group undertakings

193,048

201,964

Other debtors

44,089

84,783

240,437

289,223

Amounts owed by group undertakings are non interest bearing and have no fixed terms for repayment.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

155,517

185,591

Taxation and social security

57,326

173,491

Other creditors

146,716

105,601

359,559

464,683

8.	OTHER FINANCIAL COMMITMENTS

The group's bank borrowings amounting to £939,243 (2024 - £987,208) are secured by way of fixed and floating charges over all the present and future assets of the company and fixed charges on the freehold properties that are owned by the parent company, Mu Mu Holdings Limited.

Bank loans are secured by way of a mortgage debenture and fixed and floating charges over the whole of the group's assets.

The director and his wife have also provided National Westminster Bank Plc with a personal guarantee of up to £250,000.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances totalling £133,464 (2024 - £191,636) to the director and his wife. The advances were repayable on demand and attract interest at HMRC approved rates. Repayments of £188,566 (2024 - £148,549) were made against these advances.

10.	RELATED PARTY DISCLOSURES

During the year the company paid dividends totalling £150,000 (2024- £150,000) to its parent company Mu Mu Holdings Limited.