2023-04-012024-03-312024-03-31false10765213MANARETA LIMITED2024-07-25iso4217:GBPxbrli:pure107652132023-04-01107652132024-03-31107652132023-04-012024-03-31107652132022-04-01107652132023-03-31107652132022-04-012023-03-3110765213bus:SmallEntities2023-04-012024-03-3110765213bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3110765213bus:AbridgedAccounts2023-04-012024-03-3110765213bus:PrivateLimitedCompanyLtd2023-04-012024-03-3110765213core:WithinOneYear2024-03-3110765213core:AfterOneYear2024-03-3110765213core:WithinOneYear2023-03-3110765213core:AfterOneYear2023-03-3110765213core:ShareCapital2024-03-3110765213core:SharePremium2024-03-3110765213core:RevaluationReserve2024-03-3110765213core:OtherReservesSubtotal2024-03-3110765213core:RetainedEarningsAccumulatedLosses2024-03-3110765213core:ShareCapital2023-03-3110765213core:SharePremium2023-03-3110765213core:RevaluationReserve2023-03-3110765213core:OtherReservesSubtotal2023-03-3110765213core:RetainedEarningsAccumulatedLosses2023-03-3110765213core:LandBuildings2024-03-3110765213core:PlantMachinery2024-03-3110765213core:Vehicles2024-03-3110765213core:FurnitureFittings2024-03-3110765213core:OfficeEquipment2024-03-3110765213core:NetGoodwill2024-03-3110765213core:IntangibleAssetsOtherThanGoodwill2024-03-3110765213core:ListedExchangeTraded2024-03-3110765213core:UnlistedNon-exchangeTraded2024-03-3110765213core:LandBuildings2023-03-3110765213core:PlantMachinery2023-03-3110765213core:Vehicles2023-03-3110765213core:FurnitureFittings2023-03-3110765213core:OfficeEquipment2023-03-3110765213core:NetGoodwill2023-03-3110765213core:IntangibleAssetsOtherThanGoodwill2023-03-3110765213core:ListedExchangeTraded2023-03-3110765213core:UnlistedNon-exchangeTraded2023-03-3110765213core:LandBuildings2023-04-012024-03-3110765213core:PlantMachinery2023-04-012024-03-3110765213core:Vehicles2023-04-012024-03-3110765213core:FurnitureFittings2023-04-012024-03-3110765213core:OfficeEquipment2023-04-012024-03-3110765213core:NetGoodwill2023-04-012024-03-3110765213core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110765213core:ListedExchangeTraded2023-04-012024-03-3110765213core:UnlistedNon-exchangeTraded2023-04-012024-03-3110765213core:MoreThanFiveYears2023-04-012024-03-3110765213core:Non-currentFinancialInstruments2024-03-3110765213core:Non-currentFinancialInstruments2023-03-3110765213dpl:CostSales2023-04-012024-03-3110765213dpl:DistributionCosts2023-04-012024-03-3110765213core:LandBuildings2023-04-012024-03-3110765213core:PlantMachinery2023-04-012024-03-3110765213core:Vehicles2023-04-012024-03-3110765213core:FurnitureFittings2023-04-012024-03-3110765213core:OfficeEquipment2023-04-012024-03-3110765213dpl:AdministrativeExpenses2023-04-012024-03-3110765213core:NetGoodwill2023-04-012024-03-3110765213core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110765213dpl:GroupUndertakings2023-04-012024-03-3110765213dpl:ParticipatingInterests2023-04-012024-03-3110765213dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3110765213core:ListedExchangeTraded2023-04-012024-03-3110765213dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3110765213core:UnlistedNon-exchangeTraded2023-04-012024-03-3110765213dpl:CostSales2022-04-012023-03-3110765213dpl:DistributionCosts2022-04-012023-03-3110765213core:LandBuildings2022-04-012023-03-3110765213core:PlantMachinery2022-04-012023-03-3110765213core:Vehicles2022-04-012023-03-3110765213core:FurnitureFittings2022-04-012023-03-3110765213core:OfficeEquipment2022-04-012023-03-3110765213dpl:AdministrativeExpenses2022-04-012023-03-3110765213core:NetGoodwill2022-04-012023-03-3110765213core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110765213dpl:GroupUndertakings2022-04-012023-03-3110765213dpl:ParticipatingInterests2022-04-012023-03-3110765213dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110765213core:ListedExchangeTraded2022-04-012023-03-3110765213dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110765213core:UnlistedNon-exchangeTraded2022-04-012023-03-3110765213core:NetGoodwill2024-03-3110765213core:IntangibleAssetsOtherThanGoodwill2024-03-3110765213core:LandBuildings2024-03-3110765213core:PlantMachinery2024-03-3110765213core:Vehicles2024-03-3110765213core:FurnitureFittings2024-03-3110765213core:OfficeEquipment2024-03-3110765213core:AfterOneYear2024-03-3110765213core:WithinOneYear2024-03-3110765213core:ListedExchangeTraded2024-03-3110765213core:UnlistedNon-exchangeTraded2024-03-3110765213core:ShareCapital2024-03-3110765213core:SharePremium2024-03-3110765213core:RevaluationReserve2024-03-3110765213core:OtherReservesSubtotal2024-03-3110765213core:RetainedEarningsAccumulatedLosses2024-03-3110765213core:NetGoodwill2023-03-3110765213core:IntangibleAssetsOtherThanGoodwill2023-03-3110765213core:LandBuildings2023-03-3110765213core:PlantMachinery2023-03-3110765213core:Vehicles2023-03-3110765213core:FurnitureFittings2023-03-3110765213core:OfficeEquipment2023-03-3110765213core:AfterOneYear2023-03-3110765213core:WithinOneYear2023-03-3110765213core:Listed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MANARETA LIMITED

Registered Number
10765213
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

MANARETA LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Dr Ahmed Abdelrahman

Registered Address

Fulford Lodge
1 Heslington Lane
Fulford
YO10 4HW

Registered Number

10765213 (England and Wales)
MANARETA LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets4230255
Tangible assets540,68733,339
40,91733,594
Current assets
Debtors669,21675,224
Cash at bank and on hand3,3481,990
72,56477,214
Creditors amounts falling due within one year7(50,756)(51,566)
Net current assets (liabilities)21,80825,648
Total assets less current liabilities62,72559,242
Creditors amounts falling due after one year8(12,512)(21,896)
Provisions for liabilities(7,731)(6,335)
Net assets42,48231,011
Capital and reserves
Called up share capital100100
Profit and loss account42,38230,911
Shareholders' funds42,48231,011
The financial statements were approved and authorised for issue by the Director on 25 July 2024, and are signed on its behalf by:
Dr Ahmed Abdelrahman
Director
Registered Company No. 10765213
MANARETA LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-25
2.Average number of employees

20242023
Average number of employees during the year00
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Total

£
Cost or valuation
At 01 April 23350
At 31 March 24350
Amortisation and impairment
At 01 April 2395
Charge for year25
At 31 March 24120
Net book value
At 31 March 24230
At 31 March 23255
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2363,437
Additions21,674
At 31 March 2485,111
Depreciation and impairment
At 01 April 2330,098
Charge for year14,326
At 31 March 2444,424
Net book value
At 31 March 2440,687
At 31 March 2333,339
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables27,24622,678
Other debtors41,97049,546
Prepayments and accrued income-3,000
Total69,21675,224
7.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts12,38419,384
Taxation and social security29,44929,996
Accrued liabilities and deferred income8,9232,186
Total50,75651,566
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,51221,896
Total12,51221,896
9.Related party transactions
At the year end the director owed the company £15,715 (2023: £28,595). This amount is repayable to the business by 31/12/2024.