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REGISTERED NUMBER: 06006087 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Mana Resourcing Ltd

Mana Resourcing Ltd (Registered number: 06006087)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mana Resourcing Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: A Nottingham
C R Thomson





REGISTERED OFFICE: Carlton House
High Street
Higham Ferrers
Northamptonshire
NN10 8BW





REGISTERED NUMBER: 06006087 (England and Wales)





ACCOUNTANTS: Willsons
Chartered Accountants
Carlton House
High Street
Higham Ferrers
Northamptonshire
NN10 8BW

Mana Resourcing Ltd (Registered number: 06006087)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,450 12,600
Tangible assets 5 17,258 10,346
26,708 22,946

CURRENT ASSETS
Debtors 6 31,797 29,395
Cash at bank 259,323 324,890
291,120 354,285
CREDITORS
Amounts falling due within one year 7 98,640 108,804
NET CURRENT ASSETS 192,480 245,481
TOTAL ASSETS LESS CURRENT
LIABILITIES

219,188

268,427

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 219,186 268,425
SHAREHOLDERS' FUNDS 219,188 268,427

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

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

Mana Resourcing Ltd (Registered number: 06006087)

Balance Sheet - continued
31 December 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 8 May 2024 and were signed on its behalf by:





A Nottingham - Director


Mana Resourcing Ltd (Registered number: 06006087)

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

1. STATUTORY INFORMATION

Mana Resourcing 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 represents the total invoice value, excluding value added tax, of fees earned during the period.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost
Fixtures, fittings & equipment - 25% on reducing balance
Motor vehicles - 25% on cost

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.

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 10 (2022 - 10 ) .

Mana Resourcing Ltd (Registered number: 06006087)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 63,000
AMORTISATION
At 1 January 2023 50,400
Amortisation for year 3,150
At 31 December 2023 53,550
NET BOOK VALUE
At 31 December 2023 9,450
At 31 December 2022 12,600

5. TANGIBLE FIXED ASSETS
Fixtures,
Plant and fittings Motor
machinery & equipment vehicles Totals
£    £    £    £   
COST
At 1 January 2023 5,845 49,071 7,613 62,529
Additions - 11,279 - 11,279
At 31 December 2023 5,845 60,350 7,613 73,808
DEPRECIATION
At 1 January 2023 5,845 38,726 7,612 52,183
Charge for year - 4,367 - 4,367
At 31 December 2023 5,845 43,093 7,612 56,550
NET BOOK VALUE
At 31 December 2023 - 17,257 1 17,258
At 31 December 2022 - 10,345 1 10,346

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 30,853 26,653
Prepayments and accrued income 944 2,742
31,797 29,395

Mana Resourcing Ltd (Registered number: 06006087)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 5,187 3,286
Corporation Tax 4,901 28,181
Social security and other taxes (795 ) 1,155
VAT 72,620 64,638
Other creditors 3,827 1,310
Directors' current accounts 8,028 4,183
Accruals and deferred income 4,872 6,051
98,640 108,804

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
2 Ordinary £1 2 2

9. ULTIMATE CONTROLLING PARTY

The company is controlled by A Nottingham and C R Thomson.