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REGISTERED NUMBER: 06974437 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023

FOR

M N A GROUP (EAST YORKSHIRE) LIMITED

M N A GROUP (EAST YORKSHIRE) LIMITED (REGISTERED NUMBER: 06974437)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M N A GROUP (EAST YORKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2023







DIRECTORS: M Newman
D Rose
R Bloodworth





SECRETARY: D Rose





REGISTERED OFFICE: White Rose Park
Larsen Road
Goole
East Yorkshire
DN14 6XF





REGISTERED NUMBER: 06974437 (England and Wales)





ACCOUNTANTS: Flemingate - Accountancy and Taxation
1 Village Courtyard
High Street
Holme on Spalding Moor
York
North Yorkshire
YO43 4AA

M N A GROUP (EAST YORKSHIRE) LIMITED (REGISTERED NUMBER: 06974437)

BALANCE SHEET
31ST JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114,972 73,495
Investments 5 181,831 76,621
296,803 150,116

CURRENT ASSETS
Stocks 142,678 35,744
Debtors 6 551,975 536,727
Cash at bank and in hand 341,381 236,813
1,036,034 809,284
CREDITORS
Amounts falling due within one year 7 574,944 387,191
NET CURRENT ASSETS 461,090 422,093
TOTAL ASSETS LESS CURRENT
LIABILITIES

757,893

572,209

PROVISIONS FOR LIABILITIES 21,845 14,699
NET ASSETS 736,048 557,510

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 181,731 76,521
EBT Loan charge settlement 113,060 131,486
Retained earnings 441,157 349,403
SHAREHOLDERS' FUNDS 736,048 557,510

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

M N A GROUP (EAST YORKSHIRE) LIMITED (REGISTERED NUMBER: 06974437)

BALANCE SHEET - continued
31ST JULY 2023


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 Board of Directors and authorised for issue on 30th September 2023 and were signed on its behalf by:




M Newman - Director D Rose - Director




R Bloodworth - Director


M N A GROUP (EAST YORKSHIRE) LIMITED (REGISTERED NUMBER: 06974437)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023

1. STATUTORY INFORMATION

M N A Group (East Yorkshire) Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 18 ) .

M N A GROUP (EAST YORKSHIRE) LIMITED (REGISTERED NUMBER: 06974437)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st August 2022 12,768 35,390 78,892 127,050
Additions 9,654 4,735 62,749 77,138
Disposals - - (16,075 ) (16,075 )
At 31st July 2023 22,422 40,125 125,566 188,113
DEPRECIATION
At 1st August 2022 7,554 14,500 31,501 53,555
Charge for year 1,816 3,213 17,632 22,661
Eliminated on disposal - - (3,075 ) (3,075 )
At 31st July 2023 9,370 17,713 46,058 73,141
NET BOOK VALUE
At 31st July 2023 13,052 22,412 79,508 114,972
At 31st July 2022 5,214 20,890 47,391 73,495

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1st August 2022 76,621
Additions 105,210
At 31st July 2023 181,831
NET BOOK VALUE
At 31st July 2023 181,831
At 31st July 2022 76,621

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 551,975 415,739
Loan - MNA Cladding (UK) Ltd - 120,988
551,975 536,727

M N A GROUP (EAST YORKSHIRE) LIMITED (REGISTERED NUMBER: 06974437)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 188,912 77,684
Company credit card 510 -
Tax 130,490 111,446
Social security and other taxes 12,199 12,077
VAT 104,719 110,457
Directors' current accounts 134,646 73,327
Accrued expenses 3,468 2,200
574,944 387,191

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Throughout the course of the period the company transacted with the director's by way of an interest free loan account. The transactions can be summarised as follows:-

Mr M Newman.
The balance owing to the director at the balance sheet date was £ 76,765



Mr D Rose.
The balance owing to the director at the balance sheet date was £ 47,124



Mr R Bloodworth
The balance owing to the director at the balance sheet date was £ 10,757

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director's who own 100% of the issued share capital.