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REGISTERED NUMBER: 10649385 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Mana Group UK LTD

Mana Group UK LTD (Registered number: 10649385)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mana Group UK LTD

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs Elizabeth De La Rosa Padilla
Mr Francisco Stefania





REGISTERED OFFICE: 2 Rosewood Gardens
Liverpool
L11 2YE





REGISTERED NUMBER: 10649385 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

Mana Group UK LTD (Registered number: 10649385)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 771 964

CURRENT ASSETS
Debtors 5 14,027 13,399
Cash at bank - 1,154
14,027 14,553
CREDITORS
Amounts falling due within one year 6 9,064 15,324
NET CURRENT ASSETS/(LIABILITIES) 4,963 (771 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,734

193

PROVISIONS FOR LIABILITIES 7 146 183
NET ASSETS 5,588 10

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 5,586 8
SHAREHOLDERS' FUNDS 5,588 10

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

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

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 7 March 2024 and were signed on its behalf by:



Mr Francisco Stefania - Director


Mana Group UK LTD (Registered number: 10649385)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Mana Group UK 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 20% on reducing balance

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 ) .

Mana Group UK LTD (Registered number: 10649385)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 1,368 1,574 2,942
DEPRECIATION
At 1 April 2022 920 1,058 1,978
Charge for year 89 104 193
At 31 March 2023 1,009 1,162 2,171
NET BOOK VALUE
At 31 March 2023 359 412 771
At 31 March 2022 448 516 964

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Directors' current accounts 14,027 13,399

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 48 -
Tax 8,353 6,138
Directors' current accounts - 7,900
Accrued expenses 663 1,286
9,064 15,324

7. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 146 183

Deferred
tax
£   
Balance at 1 April 2022 183
Provided during year (37 )
Balance at 31 March 2023 146

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary £1 2 2

Mana Group UK LTD (Registered number: 10649385)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. RESERVES
Retained
earnings
£   

At 1 April 2022 8
Profit for the year 5,578
At 31 March 2023 5,586