MCROFBRE LTD


Directors	Harveer Singh Basra
	Haroon Gulam Ibrahim


Company Secretary	Harveer Singh Basra


Registered Address	42 High Street Wanstead
	London
	E11 2RJ


Registered Number	14153848 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		162		447
			162		447
Current assets
Stocks	4	101,464		94,483
Debtors	5	39,808		44,313
Cash at bank and on hand		5,580		4,191
		146,852		142,987
Creditors amounts falling due within one year	6	(136,720)		(106,071)
Net current assets (liabilities)			10,132		36,916
Total assets less current liabilities			10,294		37,363
Creditors amounts falling due after one year	7		(30,750)		(54,265)
Net assets			(20,456)		(16,902)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(20,556)		(17,002)
Shareholders' funds			(20,456)		(16,902)

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 October 2026, and are signed on its behalf by:

Haroon Gulam Ibrahim
Director
Registered Company No. 14153848

MCROFBRE LTD

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	4
	Office Equipment	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 25	324	1,018	1,342
At 30 June 26	324	1,018	1,342
Depreciation and impairment
At 01 July 25	81	814	895
Charge for year	81	204	285
At 30 June 26	162	1,018	1,180
Net book value
At 30 June 26	162	-	162
At 30 June 25	243	204	447

4.	Stocks

	2026	2025
	£	£
Finished goods	101,464	94,483
Total	101,464	94,483

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	38,108	42,149
Amounts owed by associates and joint ventures / participating interests	-	464
Other debtors	1,700	1,700
Total	39,808	44,313


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	10,890
Bank borrowings and overdrafts	26,206	-
Amounts owed to related parties	68,095	65,897
Taxation and social security	42,419	29,284
Total	136,720	106,071


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	23,515
Amounts owed to related parties	30,750	30,750
Total	30,750	54,265