Relate AccountsProduction v2.7.2 v2.7.2 2022-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a holding company. 25 October 2023 1 1 NI663386 2023-03-31 NI663386 2022-03-31 NI663386 2021-03-31 NI663386 2022-04-01 2023-03-31 NI663386 2021-04-01 2022-03-31 NI663386 uk-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 NI663386 uk-curr:PoundSterling 2022-04-01 2023-03-31 NI663386 uk-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 NI663386 uk-bus:FullAccounts 2022-04-01 2023-03-31 NI663386 uk-bus:Director1 2022-04-01 2023-03-31 NI663386 uk-bus:RegisteredOffice 2022-04-01 2023-03-31 NI663386 uk-bus:Agent1 2022-04-01 2023-03-31 NI663386 uk-core:ShareCapital 2023-03-31 NI663386 uk-core:ShareCapital 2022-03-31 NI663386 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 NI663386 uk-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI663386 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-03-31 NI663386 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-03-31 NI663386 uk-bus:FRS102 2022-04-01 2023-03-31 NI663386 uk-core:CostValuation 2022-03-31 NI663386 uk-core:AdditionsToInvestments 2023-03-31 NI663386 uk-core:CostValuation 2023-03-31 NI663386 uk-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 NI663386 uk-core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-03-31 NI663386 uk-core:CurrentFinancialInstruments 2023-03-31 NI663386 uk-core:CurrentFinancialInstruments 2022-03-31 NI663386 uk-core:WithinOneYear 2023-03-31 NI663386 uk-core:WithinOneYear 2022-03-31 NI663386 2022-04-01 2023-03-31 NI663386 uk-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
Company Registration Number: NI663386
 
 
Mantlin Holdings Limited
 
        Unaudited Financial Statements
 
for the financial year ended 31 March 2023
Mantlin Holdings Limited
Director and Other Information

 
Director Mr. Michael Campbell
 
 
Company Registration Number NI663386
 
 
Registered Office and Business Address 68 Brough Road
Castledawson
BT45 8ER
 
 
Accountants HCA Chartered Accountants Ltd
Chartered Accountants
12 Cromac Place
Cardiff
Co. Antrim
BT7 2JB
Northern Ireland
 
 
Bankers Bank of Ireland
  Market Square
  Magherafelt
  Co. Londonderry
  BT45 6EE
  Northern Ireland



Mantlin Holdings Limited
Company Registration Number: NI663386
Balance Sheet
as at 31 March 2023

2023 2022
Notes £ £
 
Fixed Assets
Investments 5 - 149,325
───────── ─────────
 
Current Assets
Debtors 6 78,563 -
Cash and cash equivalents 2,624 4,537
───────── ─────────
81,187 4,537
───────── ─────────
Creditors: amounts falling due within one year 7 - (144,325)
───────── ─────────
Net Current Assets/(Liabilities) 81,187 (139,788)
───────── ─────────
Total Assets less Current Liabilities 81,187 9,537
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 81,087 9,437
───────── ─────────
Equity attributable to owners of the company 81,187 9,537
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.
           
For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 25 October 2023
           
________________________________          
Mr. Michael Campbell          
Director          
           



Mantlin Holdings Limited
Notes to the Financial Statements
for the financial year ended 31 March 2023

   
1. General Information
 
Mantlin Holdings Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI663386. The registered office of the company is 68 Brough Road, Castledawson, BT45 8ER which is also the principal place of business of the company. The principal activity of the company is that of a holding company. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2023 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Consolidated accounts
The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.
 
Investments
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the profit and loss account in the financial year in which it is receivable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
 
Exceptional item
Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.
   
3. Period of financial statements
 
The comparative figures relate to the 0 month period ended 31 March 2022.
       
4. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2022 - 1).
 
  2023 2022
  Number Number
 
Director 1 1
  ═════════ ═════════
       
5. Investments
  Group and Total
  participating  
  interests/  
  joint ventures  
Investments £ £
Cost
At 1 April 2022 149,325 149,325
Additions 6,000 6,000
  ───────── ─────────
At 31 March 2023 155,325 155,325
  ───────── ─────────
Provision for
diminution in value:
Charge 155,325 155,325
  ───────── ─────────
At 31 March 2023 155,325 155,325
  ───────── ─────────
Net book value
At 31 March 2023 - -
  ═════════ ═════════
At 31 March 2022 149,325 149,325
  ═════════ ═════════
       
6. Debtors 2023 2022
  £ £
 
Amounts owed by group undertakings 78,563 -
  ═════════ ═════════
       
7. Creditors 2023 2022
Amounts falling due within one year £ £
 
Amounts owed to group undertakings - 144,325
  ═════════ ═════════
       
8. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 March 2023.
           
9. Related party transactions
The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.
   
10. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.