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REGISTERED NUMBER: 13246176 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023

FOR

M N A CLADDING (UK) LIMITED

M N A CLADDING (UK) LIMITED (REGISTERED NUMBER: 13246176)






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 CLADDING (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2023







DIRECTORS: M Newman
D Rose
R Bloodworth
M Smith





SECRETARY:





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





REGISTERED NUMBER: 13246176 (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 CLADDING (UK) LIMITED (REGISTERED NUMBER: 13246176)

BALANCE SHEET
31ST JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,073 27,238

CURRENT ASSETS
Stocks 90,000 -
Debtors 5 404,551 94,363
Cash at bank and in hand 151,266 108,704
645,817 203,067
CREDITORS
Amounts falling due within one year 6 317,245 27,521
NET CURRENT ASSETS 328,572 175,546
TOTAL ASSETS LESS CURRENT
LIABILITIES

349,645

202,784

PROVISIONS FOR LIABILITIES 5,175 5,175
NET ASSETS 344,470 197,609

CAPITAL AND RESERVES
Called up share capital 133 100
Capital support - MNA Group (East
Yorkshire) Limited

102,029

120,988
Retained earnings 242,308 76,521
344,470 197,609

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 CLADDING (UK) LIMITED (REGISTERED NUMBER: 13246176)

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 Smith - Director


M N A CLADDING (UK) LIMITED (REGISTERED NUMBER: 13246176)

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

1. STATUTORY INFORMATION

M N A Cladding (UK) 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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

M N A CLADDING (UK) LIMITED (REGISTERED NUMBER: 13246176)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st August 2022
and 31st July 2023 374 30,328 30,702
DEPRECIATION
At 1st August 2022 28 3,436 3,464
Charge for year 49 6,116 6,165
At 31st July 2023 77 9,552 9,629
NET BOOK VALUE
At 31st July 2023 297 20,776 21,073
At 31st July 2022 346 26,892 27,238

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 362,349 93,008
VAT 36,202 355
Prepayments 6,000 1,000
404,551 94,363

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 262,688 14,121
Tax 51,925 9,837
Social security and other taxes 2,132 3,063
Accrued expenses 500 500
317,245 27,521

7. RELATED PARTY DISCLOSURES

The parent company M N A Group (East Yorkshire) Limited made payments on behalf of the company pending the setting up of trade accounts in the company's own name. Overall the amounts advanced and as yet not reimbursed was £ 102,029 and this is shown as Capital Support in the Balance Sheet as at the year end date. The directors of M N A Group (East Yorkshire) Limited, who are also the directors of M N A Cladding LImited, as continued financial support, have agreed not to seek immediate repayment of these amounts but will monitor the position accordingly and will take the repayments as and when they consider it will not have a detrimental effect on the cash flow of the company.