IRIS Accounts Production v24.2.0.383 02881874 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh028818742022-12-31028818742023-12-31028818742023-01-012023-12-31028818742021-12-31028818742022-01-012022-12-31028818742022-12-3102881874ns15:EnglandWales2023-01-012023-12-3102881874ns14:PoundSterling2023-01-012023-12-3102881874ns10:Director12023-01-012023-12-3102881874ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3102881874ns10:SmallEntities2023-01-012023-12-3102881874ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3102881874ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3102881874ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3102881874ns10:FullAccounts2023-01-012023-12-3102881874ns10:OrdinaryShareClass12023-01-012023-12-3102881874ns10:Director22023-01-012023-12-3102881874ns10:CompanySecretary12023-01-012023-12-3102881874ns10:RegisteredOffice2023-01-012023-12-3102881874ns5:CurrentFinancialInstruments2023-12-3102881874ns5:CurrentFinancialInstruments2022-12-3102881874ns5:ShareCapital2023-12-3102881874ns5:ShareCapital2022-12-3102881874ns5:RetainedEarningsAccumulatedLosses2023-12-3102881874ns5:RetainedEarningsAccumulatedLosses2022-12-3102881874ns5:ComputerEquipment2023-01-012023-12-3102881874ns5:ComputerEquipment2022-12-3102881874ns5:ComputerEquipment2023-12-3102881874ns5:ComputerEquipment2022-12-3102881874ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3102881874ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3102881874ns10:OrdinaryShareClass12023-12-3102881874ns5:RetainedEarningsAccumulatedLosses2022-12-3102881874ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31
REGISTERED NUMBER: 02881874 (England and Wales)















MANCHUNA DECORATORS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2023






MANCHUNA DECORATORS LIMITED (REGISTERED NUMBER: 02881874)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MANCHUNA DECORATORS LIMITED

Company Information
for the year ended 31 December 2023







DIRECTORS: G F Hartfield
Mrs Y M Hartfield





SECRETARY: Mrs Y M Hartfield





REGISTERED OFFICE: Picketts Farm Barn
Picketts Lane Salfords
Redhill
Surrey
RH1 5RG





REGISTERED NUMBER: 02881874 (England and Wales)





ACCOUNTANTS: Tudor John Limited
Nightingale House
46-48 East Street
Epsom
Surrey
KT17 1HQ

MANCHUNA DECORATORS LIMITED (REGISTERED NUMBER: 02881874)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 328 437

CURRENT ASSETS
Debtors 6 91,843 40,252
Cash at bank 208,535 313,303
300,378 353,555
CREDITORS
Amounts falling due within one year 7 7,855 16,379
NET CURRENT ASSETS 292,523 337,176
TOTAL ASSETS LESS CURRENT
LIABILITIES

292,851

337,613

CAPITAL AND RESERVES
Called up share capital 8 10 10
Retained earnings 9 292,841 337,603
SHAREHOLDERS' FUNDS 292,851 337,613

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.

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 24 September 2024 and were signed on its behalf by:





G F Hartfield - Director


MANCHUNA DECORATORS LIMITED (REGISTERED NUMBER: 02881874)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Manchuna Decorators Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover represents net invoiced sales of goods and services, excluding value added tax.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

FINANCIAL INSTRUMENTS
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments.

MANCHUNA DECORATORS LIMITED (REGISTERED NUMBER: 02881874)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 583
DEPRECIATION
At 1 January 2023 146
Charge for year 109
At 31 December 2023 255
NET BOOK VALUE
At 31 December 2023 328
At 31 December 2022 437

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 24,006
Other debtors 91,843 16,246
91,843 40,252

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,670 3,011
Taxation and social security 3,410 2,448
Other creditors 1,775 10,920
7,855 16,379

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10 Ordinary £1 10 10

MANCHUNA DECORATORS LIMITED (REGISTERED NUMBER: 02881874)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

9. RESERVES
Retained
earnings
£   

At 1 January 2023 337,603
Profit for the year 5,338
Dividends (50,100 )
At 31 December 2023 292,841

10. RELATED PARTY DISCLOSURES

G Hartfield is a director of W Breakspear & Sons Limited. During the year Manchuna Decorators Limited charged W Breakspear & Sons Limited £11,022 (2022 - £12,800) in respect of direct costs and £4,704 (2022 - £Nil) in respect of overheads. All such costs were at normal trading prices. Also during the year W Breakspear & Sons Limited charged Manchuna Decorators Limited £Nil (2022 - £1,500) in respect of a management charge for work done by W Breakspear & sons Limited on behalf of the company.

At the Balance sheet date the company was owed £29,425 by W Breakspear & Sons Limited (2022 - £11,300) which is included in debtors due within one year.

At the Balance sheet date the sum of £59,999 was owed by the directors to the company (2022 - £204 owed to the directors). The loan owed by the directors was repaid in February 2024..

11. ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the director, Mr G F Hartfield.