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Registered number: 15811721
Morning Mugs Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15811721
31 July 2026 31 July 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,469 39,760
51,469 39,760
CURRENT ASSETS
Debtors 5 14,981 21,981
Cash at bank and in hand 31,849 50,332
46,830 72,313
Creditors: Amounts Falling Due Within One Year 6 (8,583 ) (1,800 )
NET CURRENT ASSETS (LIABILITIES) 38,247 70,513
TOTAL ASSETS LESS CURRENT LIABILITIES 89,716 110,273
Creditors: Amounts Falling Due After More Than One Year 7 (103,471 ) (142,903 )
NET LIABILITIES (13,755 ) (32,630 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (13,756 ) (32,631 )
SHAREHOLDERS' FUNDS (13,755) (32,630)
Page 1
Page 2
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Bardhi BLLOSHMI
Director
25/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Morning Mugs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15811721 . The registered office is Office 10 206 New Road, Croxley Green, Rickmansworth, WD3 3HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20
Fixtures & Fittings 20
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: NIL)
11 -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 August 2025 39,760
Additions 24,576
As at 31 July 2026 64,336
Depreciation
As at 1 August 2025 -
Provided during the period 12,867
As at 31 July 2026 12,867
Net Book Value
As at 31 July 2026 51,469
As at 1 August 2025 39,760
5. Debtors
31 July 2026 31 July 2025
£ £
Due within one year
Other debtors 1 7,001
Due after more than one year
Other debtors 14,980 14,980
14,981 21,981
6. Creditors: Amounts Falling Due Within One Year
31 July 2026 31 July 2025
£ £
Trade creditors 6,300 1,800
Taxation and social security 2,283 -
8,583 1,800
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2026 31 July 2025
£ £
Other creditors 103,471 142,903
8. Share Capital
31 July 2026 31 July 2025
£ £
Called Up Share Capital not Paid - 1
Called Up Share Capital has been paid up 1 -
Amount of Allotted, Called Up Share Capital 1 1
Page 5