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REGISTERED NUMBER: 10913553 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 August 2023

for

Manuka Bar And Kitchen Ltd

Manuka Bar And Kitchen Ltd (Registered number: 10913553)

Contents of the Financial Statements
for the Year Ended 29 August 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Manuka Bar And Kitchen Ltd

Company Information
for the Year Ended 29 August 2023







DIRECTOR: B Thompson





REGISTERED OFFICE: 303 Goring Road
Worthing
West Sussex
BN12 4NX





REGISTERED NUMBER: 10913553 (England and Wales)





ACCOUNTANTS: THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Manuka Bar And Kitchen Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manuka Bar And Kitchen Ltd for the year ended 29 August 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Manuka Bar And Kitchen Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Manuka Bar And Kitchen Ltd and state those matters that we have agreed to state to the director of Manuka Bar And Kitchen Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manuka Bar And Kitchen Ltd and its director for our work or for this report.

It is your duty to ensure that Manuka Bar And Kitchen Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manuka Bar And Kitchen Ltd. You consider that Manuka Bar And Kitchen Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Manuka Bar And Kitchen Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX


22 August 2024

Manuka Bar And Kitchen Ltd (Registered number: 10913553)

Balance Sheet
29 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 190,887 216,203

CURRENT ASSETS
Stocks 14,500 6,000
Debtors 5 191,828 3,751
Cash at bank 36,992 14,142
243,320 23,893
CREDITORS
Amounts falling due within one year 6 264,918 157,700
NET CURRENT LIABILITIES (21,598 ) (133,807 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,289

82,396

CREDITORS
Amounts falling due after more than one year 7 35,923 29,394
NET ASSETS 133,366 53,002

CAPITAL AND RESERVES
Called up share capital 113 113
Retained earnings 133,253 52,889
133,366 53,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Manuka Bar And Kitchen Ltd (Registered number: 10913553)

Balance Sheet - continued
29 August 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 director and authorised for issue on 22 August 2024 and were signed by:





B Thompson - Director


Manuka Bar And Kitchen Ltd (Registered number: 10913553)

Notes to the Financial Statements
for the Year Ended 29 August 2023


1. STATUTORY INFORMATION

Manuka Bar And Kitchen 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.

The company has not met the qualifying conditions for a micro-entity for two consecutive years, and therefore has ceased to qualify to apply the standard FRS 105. The comparative information has been restated from 30 August 2021 in accordance with FRS 102.

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.
Improvements to property - straight line over 10 years
Fixtures and fittings - 4 years straight line
Computer equipment - 3 years straight line

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 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 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.

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 profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 11 ) .

Manuka Bar And Kitchen Ltd (Registered number: 10913553)

Notes to the Financial Statements - continued
for the Year Ended 29 August 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30 August 2022 236,259
Additions 1,495
At 29 August 2023 237,754
DEPRECIATION
At 30 August 2022 20,056
Charge for year 26,811
At 29 August 2023 46,867
NET BOOK VALUE
At 29 August 2023 190,887
At 29 August 2022 216,203

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 191,828 3,751

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 160,721 10,800
Trade creditors - 11,963
Taxation and social security 30,484 17,239
Other creditors 73,713 117,698
264,918 157,700

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 35,923 29,394