MSMS MEGA STORE LIMITED

MSMS MEGA STORE LIMITED
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

MSMS MEGA STORE LIMITED Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. JK ACCOUNTANTS (UK) LTD 30 November 2025 .................................................... JK ACCOUNTANTS (UK) LTD 10 Woodbine Place Wanstead London E11 2RH 18 August 2026 1

MSMS MEGA STORE LIMITED
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JK ACCOUNTANTS (UK) LTD
30 November 2025

....................................................

JK ACCOUNTANTS (UK) LTD
10 Woodbine Place
Wanstead
London
E11 2RH
18 August 2026

1

MSMS MEGA STORE LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	90,000	90,000
Tangible fixed assets	4	23,206	29,868
		113,206	119,868
Current assets
Stocks		65,000	60,000
Debtors		20,000	22,247
Cash at bank and in hand		(7,901)	(4,759)
		77,099	77,488
Creditors: amount falling due within one year		(209,351)	(232,176)
Net current assets		(132,252)	(154,688)

Total assets less current liabilities		(19,046)	(34,820)
Net assets		(19,046)	(34,820)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(19,146)	(34,920)
Shareholders' funds		(19,046)	(34,820)

For the year ended 30 November 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 August 2026 and were signed by:

-------------------------------
Visvalingam MANIVANNAN
Director

2

MSMS MEGA STORE LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

MSMS MEGA STORE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15282921, registration address 105-107 GROUND FLOOR, MEADS LANE , ILFORD, IG3 8NT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 5).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2024	-	-
Additions	90,000	90,000
Disposals	-	-
At 30 November 2025	90,000	90,000
Amortisation
At 01 December 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 November 2025	-	-
Net book values
At 30 November 2025	90,000	90,000
At 30 November 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 December 2024	-	-	-
Additions	23,311	10,000	33,311
Disposals	-	-	-
At 30 November 2025	23,311	10,000	33,311
Depreciation
At 01 December 2024	1,943	1,500	3,443
Charge for year	4,662	2,000	6,662
On disposals	-	-	-
At 30 November 2025	6,605	3,500	10,105
Net book values
Closing balance as at 30 November 2025	16,706	6,500	23,206
Opening balance as at 01 December 2024	21,368	8,500	29,868

3

Registered Number: 15282921
England and Wales
MSMS MEGA STORE LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025