Company Registration No. 14756128 (England and Wales)
Maki Leeds Limited
Unaudited accounts
for the year ended 31 January 2026
Maki Leeds Limited
Unaudited accounts
Contents
Maki Leeds Limited
Company Information
for the year ended 31 January 2026
Company Number
14756128 (England and Wales)
Maki Leeds Limited
Statement of financial position
as at 31 January 2026
Tangible assets
502,102
552,870
Cash at bank and in hand
115,271
52,021
Creditors: amounts falling due within one year
(84,015)
(11,084)
Net current assets
74,896
66,305
Total assets less current liabilities
576,998
619,175
Creditors: amounts falling due after more than one year
(462,499)
(562,499)
Called up share capital
12
12
Profit and loss account
114,487
56,664
Shareholders' funds
114,499
56,676
For the year ending 31 January 2026 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 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 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 15 April 2026 and were signed on its behalf by
Zhi Qin Wong
Director
Company Registration No. 14756128
Maki Leeds Limited
Notes to the Accounts
for the year ended 31 January 2026
Maki Leeds Limited is a private company, limited by shares, registered in England and Wales, registration number 14756128.
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.
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.
The accounts have been prepared under the historical cost convention.
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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
3% Straight-line Basis
Computer equipment
20% Reducing Balance
Turnover represents amounts receivable for goods and services supplied in the normal course of business, net of VAT and trade discounts.
Revenue from the sale of goods is recognised when the goods are provided to customers.
Revenue from services is recognised in the period in which the services are provided.
Maki Leeds Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
250,879
366,183
3,469
620,531
At 31 January 2026
250,879
366,183
3,469
620,531
At 1 February 2025
54,748
12,219
694
67,661
Charge for the year
39,227
10,986
555
50,768
At 31 January 2026
93,975
23,205
1,249
118,429
At 31 January 2026
156,904
342,978
2,220
502,102
At 31 January 2025
196,131
353,964
2,775
552,870
Reclassification of prior year capital expenditure
During the year ended 31 January 2025, the company reviewed the classification of assets originally recognised in the prior year’s accounts.
In the year ended 31 January 2024, all capital expenditure of £620,532 had been recorded as Plant and Machinery and full Annual Investment Allowance (AIA) was claimed.
Following review, it was identified that:
£366,183 relates to structures and buildings, which qualify for Structures and Buildings Allowances (SBA),
£3,469 relates to computer equipment, and
the remaining £250,880 relates to plant and machinery eligible for AIA.
Accordingly, the assets have been reclassified in the current year’s financial statements.
This adjustment affects only the presentation between asset categories and does not impact the company’s total net assets or retained earnings.
Amounts falling due within one year
Accrued income and prepayments
4,468
1,708
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
44,498
-
Maki Leeds Limited
Notes to the Accounts
for the year ended 31 January 2026
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
462,499
562,499
Allotted, called up and fully paid:
12 Ordinary shares of £1 each
12
12
9
Average number of employees
During the year the average number of employees was 25 (2025: 6).