IRIS Accounts Production v23.3.1.45 12961880 Board of Directors 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh129618802022-10-31129618802023-10-31129618802022-11-012023-10-31129618802021-10-31129618802021-11-012022-10-31129618802022-10-3112961880ns10:Originalns15:EnglandWales2022-11-012023-10-3112961880ns14:PoundSterlingns10:Original2022-11-012023-10-3112961880ns10:Originalns10:Director12022-11-012023-10-3112961880ns10:Original2022-11-012023-10-3112961880ns10:Original2023-10-3112961880ns10:Originalns10:PrivateLimitedCompanyLtd2022-11-012023-10-3112961880ns10:Originalns10:SmallEntities2022-11-012023-10-3112961880ns10:Originalns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3112961880ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3112961880ns10:SmallCompaniesRegimeForAccountsns10:Original2022-11-012023-10-3112961880ns10:Originalns10:FullAccounts2022-11-012023-10-3112961880ns10:Originalns10:Director22022-11-012023-10-3112961880ns10:Originalns10:RegisteredOffice2022-11-012023-10-3112961880ns10:Original2022-10-3112961880ns10:Originalns5:CurrentFinancialInstruments2023-10-3112961880ns10:Originalns5:CurrentFinancialInstruments2022-10-3112961880ns5:ShareCapitalns10:Original2023-10-3112961880ns5:ShareCapitalns10:Original2022-10-3112961880ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-10-3112961880ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-10-3112961880ns10:Original2021-11-012022-10-3112961880ns10:Originalns5:PlantMachinery2022-10-3112961880ns10:Originalns5:PlantMachinery2022-11-012023-10-3112961880ns10:Originalns5:PlantMachinery2023-10-3112961880ns10:Originalns5:PlantMachinery2022-10-3112961880ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3112961880ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: 12961880 (England and Wales)















MANTZ DOW LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023






MANTZ DOW LIMITED (REGISTERED NUMBER: 12961880)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MANTZ DOW LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: G Smethills
J Smethills





REGISTERED OFFICE: Hillside
Burgs Lane
Bayston Hill
Shropshire
SY3 0EF





REGISTERED NUMBER: 12961880 (England and Wales)





ACCOUNTANTS: DTE Business Advisers Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN

MANTZ DOW LIMITED (REGISTERED NUMBER: 12961880)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 301 1,367

CURRENT ASSETS
Debtors 5 12,649 30,000
Cash at bank 52,220 72,927
64,869 102,927
CREDITORS
Amounts falling due within one year 6 (32,131 ) (57,239 )
NET CURRENT ASSETS 32,738 45,688
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,039

47,055

PROVISIONS FOR LIABILITIES (57 ) (260 )
NET ASSETS 32,982 46,795

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 32,882 46,695
32,982 46,795

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

MANTZ DOW LIMITED (REGISTERED NUMBER: 12961880)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 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 10 February 2024 and were signed on its behalf by:





G Smethills - Director


MANTZ DOW LIMITED (REGISTERED NUMBER: 12961880)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Mantz Dow Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12961880 and its registered office address is Hillside Burgs Lane, Bayston Hill, Shropshire, SY3 0EF.

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.

The directors are satisfied that the company is a going concern and that the financial statements are correctly prepared on this basis.

Significant judgements and estimates
There are currently no significant judgements and estimates applied by the directors which are considered key to the preparation of the financial statements.

Revenue
Revenue comprises the fair value of the consideration received or receivable, net of value added tax, for services provided in the ordinary course of the company's activities.

Service revenues are recognised as those services are provided to customers.

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

Computer equipment - 33% on cost
Fixtures and fittings - 20% on cost

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.


MANTZ DOW LIMITED (REGISTERED NUMBER: 12961880)

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


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position 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 period 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 the income statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 October 2023 3,270
DEPRECIATION
At 1 November 2022 1,903
Charge for year 1,066
At 31 October 2023 2,969
NET BOOK VALUE
At 31 October 2023 301
At 31 October 2022 1,367

MANTZ DOW LIMITED (REGISTERED NUMBER: 12961880)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,563 30,000
Other debtors 86 -
12,649 30,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 2,051 14,791
Other creditors 30,080 42,448
32,131 57,239