REGISTERED NUMBER: 07028430 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Makan House Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms P C Yap

REGISTERED OFFICE:

47 South End

Croydon

Surrey

CR0 1BF

REGISTERED NUMBER:

07028430 (England and Wales)

ACCOUNTANTS:

Times Accountancy Services Limited

Chartered Certified Accountants and

Registered Auditors

Alcala

Rectory Lane

Woodmansterne

Surrey

SM7 3NY

FIXED ASSETS

Intangible assets

4

2,500

3,333

Tangible assets

5

45,995

50,284

48,495

53,617

CURRENT ASSETS

Stocks

1,000

1,600

Debtors

6

9

-

Prepayments and accrued income

11,000

11,000

Cash at bank and in hand

4,479

11,297

16,488

23,897

CREDITORS

Amounts falling due within one year

7

43,488

27,868

NET CURRENT LIABILITIES

(27,000

)

(3,971

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,495

49,646

CREDITORS

Amounts falling due after more than one year

8

47,505

64,067

NET LIABILITIES

(26,010

)

(14,421

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

(26,110

)

(14,521

)

SHAREHOLDERS' FUNDS

(26,010

)

(14,421

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 1 November 2026 and were signed by:

Ms P C Yap - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of six years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

at varying rates on cost

Office Equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The financial statements have been prepared on a going concern basis with the continuous support of the Director/Shareholder.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

5,000

AMORTISATION

At 1 September 2024

1,667

Charge for year

833

At 31 August 2025

2,500

NET BOOK VALUE

At 31 August 2025

2,500

At 31 August 2024

3,333

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Office

and

Motor

leasehold

Equipment

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

53,000

1,290

19,532

11,337

85,159

DEPRECIATION

At 1 September 2024

6,625

1,112

16,408

10,730

34,875

Charge for year

3,313

44

781

151

4,289

At 31 August 2025

9,938

1,156

17,189

10,881

39,164

NET BOOK VALUE

At 31 August 2025

43,062

134

2,343

456

45,995

At 31 August 2024

46,375

178

3,124

607

50,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

9

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

795

1,424

Taxation and social security

34,292

22,192

Other creditors

8,401

4,252

43,488

27,868

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

31,433

48,295

Other creditors

16,072

15,772

47,505

64,067

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

In more than five years

23,500

22,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 September 2024

(14,521

)

Deficit for the year

(11,589

)

At 31 August 2025

(26,110

)

12.	RELATED PARTY DISCLOSURES

The company remained under the control of Ms P C Yap throughout the current and previous year. Ms Yap is the managing director and sole shareholder.