2023-02-012024-01-312024-01-31false09947349EMMANUEL MUNGAI LTD2024-09-04iso4217:GBPxbrli:pure099473492023-02-01099473492024-01-31099473492023-02-012024-01-31099473492022-02-01099473492023-01-31099473492022-02-012023-01-3109947349bus:SmallEntities2023-02-012024-01-3109947349bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3109947349bus:AbridgedAccounts2023-02-012024-01-3109947349bus:PrivateLimitedCompanyLtd2023-02-012024-01-3109947349core:WithinOneYear2024-01-3109947349core:AfterOneYear2024-01-3109947349core:WithinOneYear2023-01-3109947349core:AfterOneYear2023-01-3109947349core:ShareCapital2024-01-3109947349core:SharePremium2024-01-3109947349core:RevaluationReserve2024-01-3109947349core:OtherReservesSubtotal2024-01-3109947349core:RetainedEarningsAccumulatedLosses2024-01-3109947349core:ShareCapital2023-01-3109947349core:SharePremium2023-01-3109947349core:RevaluationReserve2023-01-3109947349core:OtherReservesSubtotal2023-01-3109947349core:RetainedEarningsAccumulatedLosses2023-01-3109947349core:LandBuildings2024-01-3109947349core:PlantMachinery2024-01-3109947349core:Vehicles2024-01-3109947349core:FurnitureFittings2024-01-3109947349core:OfficeEquipment2024-01-3109947349core:NetGoodwill2024-01-3109947349core:IntangibleAssetsOtherThanGoodwill2024-01-3109947349core:ListedExchangeTraded2024-01-3109947349core:UnlistedNon-exchangeTraded2024-01-3109947349core:LandBuildings2023-01-3109947349core:PlantMachinery2023-01-3109947349core:Vehicles2023-01-3109947349core:FurnitureFittings2023-01-3109947349core:OfficeEquipment2023-01-3109947349core:NetGoodwill2023-01-3109947349core:IntangibleAssetsOtherThanGoodwill2023-01-3109947349core:ListedExchangeTraded2023-01-3109947349core:UnlistedNon-exchangeTraded2023-01-3109947349core:LandBuildings2023-02-012024-01-3109947349core:PlantMachinery2023-02-012024-01-3109947349core:Vehicles2023-02-012024-01-3109947349core:FurnitureFittings2023-02-012024-01-3109947349core:OfficeEquipment2023-02-012024-01-3109947349core:NetGoodwill2023-02-012024-01-3109947349core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109947349core:ListedExchangeTraded2023-02-012024-01-3109947349core:UnlistedNon-exchangeTraded2023-02-012024-01-3109947349core:MoreThanFiveYears2023-02-012024-01-3109947349core:Non-currentFinancialInstruments2024-01-3109947349core:Non-currentFinancialInstruments2023-01-3109947349dpl:CostSales2023-02-012024-01-3109947349dpl:DistributionCosts2023-02-012024-01-3109947349core:LandBuildings2023-02-012024-01-3109947349core:PlantMachinery2023-02-012024-01-3109947349core:Vehicles2023-02-012024-01-3109947349core:FurnitureFittings2023-02-012024-01-3109947349core:OfficeEquipment2023-02-012024-01-3109947349dpl:AdministrativeExpenses2023-02-012024-01-3109947349core:NetGoodwill2023-02-012024-01-3109947349core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109947349dpl:GroupUndertakings2023-02-012024-01-3109947349dpl:ParticipatingInterests2023-02-012024-01-3109947349dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3109947349core:ListedExchangeTraded2023-02-012024-01-3109947349dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3109947349core:UnlistedNon-exchangeTraded2023-02-012024-01-3109947349dpl:CostSales2022-02-012023-01-3109947349dpl:DistributionCosts2022-02-012023-01-3109947349core:LandBuildings2022-02-012023-01-3109947349core:PlantMachinery2022-02-012023-01-3109947349core:Vehicles2022-02-012023-01-3109947349core:FurnitureFittings2022-02-012023-01-3109947349core:OfficeEquipment2022-02-012023-01-3109947349dpl:AdministrativeExpenses2022-02-012023-01-3109947349core:NetGoodwill2022-02-012023-01-3109947349core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109947349dpl:GroupUndertakings2022-02-012023-01-3109947349dpl:ParticipatingInterests2022-02-012023-01-3109947349dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3109947349core:ListedExchangeTraded2022-02-012023-01-3109947349dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3109947349core:UnlistedNon-exchangeTraded2022-02-012023-01-3109947349core:NetGoodwill2024-01-3109947349core:IntangibleAssetsOtherThanGoodwill2024-01-3109947349core:LandBuildings2024-01-3109947349core:PlantMachinery2024-01-3109947349core:Vehicles2024-01-3109947349core:FurnitureFittings2024-01-3109947349core:OfficeEquipment2024-01-3109947349core:AfterOneYear2024-01-3109947349core:WithinOneYear2024-01-3109947349core:ListedExchangeTraded2024-01-3109947349core:UnlistedNon-exchangeTraded2024-01-3109947349core:ShareCapital2024-01-3109947349core:SharePremium2024-01-3109947349core:RevaluationReserve2024-01-3109947349core:OtherReservesSubtotal2024-01-3109947349core:RetainedEarningsAccumulatedLosses2024-01-3109947349core:NetGoodwill2023-01-3109947349core:IntangibleAssetsOtherThanGoodwill2023-01-3109947349core:LandBuildings2023-01-3109947349core:PlantMachinery2023-01-3109947349core:Vehicles2023-01-3109947349core:FurnitureFittings2023-01-3109947349core:OfficeEquipment2023-01-3109947349core:AfterOneYear2023-01-3109947349core:WithinOneYear2023-01-3109947349core:ListedExch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EMMANUEL MUNGAI LTD

Registered Number
09947349
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

EMMANUEL MUNGAI LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

MUNGAI, Emmanuel

Registered Address

22 Broom Square
Southsea
PO4 8LP

Registered Number

09947349 (England and Wales)
EMMANUEL MUNGAI LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets327,04915,000
27,04915,000
Current assets
Debtors8084,250
Cash at bank and on hand4,500550
5,3084,800
Creditors amounts falling due within one year4(31,037)(1,500)
Net current assets (liabilities)(25,729)3,300
Total assets less current liabilities1,32018,300
Net assets1,32018,300
Capital and reserves
Called up share capital10-
Profit and loss account1,31018,300
Shareholders' funds1,32018,300
The financial statements were approved and authorised for issue by the Director on 4 September 2024, and are signed on its behalf by:
MUNGAI, Emmanuel
Director
Registered Company No. 09947349
EMMANUEL MUNGAI LTD
Notes to the Financial Statements
for the year ended 31 January 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 is 22 Broom Square, Southsea, Hampshire, United Kingdom, PO4 8LP
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2315,000
Additions18,811
At 31 January 2433,811
Depreciation and impairment
Charge for year6,762
At 31 January 246,762
Net book value
At 31 January 2427,049
At 31 January 2315,000
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts10,200-
Taxation and social security358-
Other creditors20,4791,500
Total31,0371,500
Corporation Tax Refundable - There is no corporation tax liability for the YE 31.01.2024 due to Trading loss of £ 11,188.68. There is CT Refundable of £ 1,086.04 due to Carry back of Losses to the Previous Year. After carried back of Losses to Previous Year, There is Carried Forward Losses of £ 5,473. VAT Control Account - Vat control account shows closing balance of £ 225 at the year end. Detailed Reconciliation shown in the relevant sheet. Director's Current Account -Director's current accounts has credit balance of £ 20,480 at the year end as the Previously not booked assets were recorded in the current period towards the Director Current Account. Loans payable -Bounce Back Loans payable at the year end was £ 4,350. Detailed Interest and Repayment Scheduled briefed in the relevant Schedule. Hire purchase payable -Tractor Hire Purchase Loans payable at the year end was £ 5,850. Detailed Interest and Repayment Scheduled briefed in the relevant Schedule.