1 December 2024 false No description of principal activity Taxfiler 2024.6 11672018 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11672018 2024-11-30 11672018 2024-12-01 2025-11-30 11672018 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11672018 business:FilletedAccounts 2024-12-01 2025-11-30 11672018 2025-11-30 11672018 business:Director1 2024-12-01 2025-11-30 11672018 business:RegisteredOffice 2024-12-01 2025-11-30 11672018 2024-11-30 11672018 core:WithinOneYear 2025-11-30 11672018 core:WithinOneYear 2024-11-30 11672018 core:AfterOneYear 2025-11-30 11672018 core:AfterOneYear 2024-11-30 11672018 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 11672018 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 11672018 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 11672018 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 11672018 core:PreviouslyStatedAmount 2025-11-30 11672018 core:PreviouslyStatedAmount 2024-11-30 11672018 business:SmallEntities 2024-12-01 2025-11-30 11672018 countries:EnglandWales 2024-12-01 2025-11-30 11672018 core:PlantMachinery 2024-11-30 11672018 core:PlantMachinery 2025-11-30 11672018 core:PlantMachinery 2024-12-01 2025-11-30 11672018 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 11672018 (England and Wales)
Mamaruinge Enterprise Limited Unaudited accounts for the year ended 30 November 2025
Mamaruinge Enterprise Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Mamaruinge Enterprise Limited Company Information for the year ended 30 November 2025
Director
Maureen Waithira Waruinge
Company Number
11672018 (England and Wales)
Registered Office
20 Bonham Road Dagenham RM8 3BH United Kingdom
- 3 -
Mamaruinge Enterprise Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
36
107
Current assets
Debtors
5
13,020
13,020
Creditors: amounts falling due within one year
6
(5,337)
(5,217)
Net current assets
7,683
7,803
Total assets less current liabilities
7,719
7,910
Creditors: amounts falling due after more than one year
7
(7,690)
(7,690)
Net assets
29
220
Capital and reserves
Called up share capital
1
1
Profit and loss account
28
219
Shareholders' funds
29
220
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 August 2026 and were signed on its behalf by
Maureen Waithira Waruinge Director Company Registration No. 11672018
- 4 -
Mamaruinge Enterprise Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Mamaruinge Enterprise Limited is a private company, limited by shares, registered in England and Wales, registration number 11672018. The registered office is 20 Bonham Road, Dagenham, RM8 3BH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
- 5 -
Mamaruinge Enterprise Limited Notes to the Accounts for the year ended 30 November 2025
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 December 2024
758
At 30 November 2025
758
Depreciation
At 1 December 2024
651
Charge for the year
71
At 30 November 2025
722
Net book value
At 30 November 2025
36
At 30 November 2024
107
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
13,020
13,020
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,468
1,468
Taxes and social security
2,909
2,909
Accruals
960
840
5,337
5,217
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
7,690
7,690
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -