Registered Number 15147416

MAKOLA ONLINE LTD

Micro-entity Accounts

30 September 2025

MAKOLA ONLINE LTD Registered Number 15147416

Micro-entity Balance Sheet as at 30 September 2025

Notes 2025 2024
£ £
Called up share capital not paid
1
1
Fixed Assets
395
731
Current Assets
167
113
Prepayments and accrued income
234
340
Creditors: amounts falling due within one year
(9,038)
(5,139)
Net current assets (liabilities)
(8,637)
(4,686)
Total assets less current liabilities
(8,241)
(3,954)
Total net assets (liabilities)
(8,241)
(3,954)
Capital and reserves
(8,241)
(3,954)
  • For the year ending 30 September 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 September 2026

And signed on their behalf by:
Francis Piesare, Director

MAKOLA ONLINE LTD Registered Number 15147416

Notes to the Micro-entity Accounts for the period ended 30 September 2025

1Employees
2025 2024
Average number of employees during the period 0 0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006.

The accounts are prepared on a going concern basis. The company depends on continued financial support from its director to meet its obligations. The director has confirmed the intention to continue providing support. This dependency represents a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern.

The comparative figures for the year ended 30 September 2024 have been restated to correct prior-period bookkeeping and prepayment errors. The corrections have been reflected in the comparative balances and opening reserves, rather than in the current year's profit or loss. Corrected opening retained losses at 1 October 2024 are GBP 3,954.17. Balance sheet figures are presented in whole pounds, with rounding differences arising from the underlying amounts recorded in pence.

Turnover policy
Turnover is measured at the fair value of consideration received or receivable, net of discounts and applicable sales taxes. Revenue is recognised when goods are delivered or the relevant services have been completed.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Computer equipment is depreciated on a straight-line basis over three years, with a nil residual value, from the date it is available for use.

Other accounting policies
Expenses are recognised in the period in which the relevant goods or services are received. Payments relating to future service periods are recognised as prepayments and allocated by calendar days over the relevant service period.

The director's loan is unsecured, interest-free and repayable on demand. It is included within creditors falling due within one year.

No deferred tax is recognised under FRS 105.