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REGISTERED NUMBER: 09010644 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

MANDEK LTD

MANDEK LTD (REGISTERED NUMBER: 09010644)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MANDEK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: K Brandley
N C Brandley
N Brandley





REGISTERED OFFICE: 38 Dunster Street
Northampton
Northamptonshire
NN1 3JY





REGISTERED NUMBER: 09010644 (England and Wales)





ACCOUNTANTS: TC Group
1 Rushmills
Bedford Road
Northampton
Northamptonshire
NN4 7YB

MANDEK LTD (REGISTERED NUMBER: 09010644)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 196,203 212,566

CURRENT ASSETS
Stocks 770 770
Debtors 5 806,143 622,209
Cash at bank 26,513 38,693
833,426 661,672
CREDITORS
Amounts falling due within one year 6 398,732 125,429
NET CURRENT ASSETS 434,694 536,243
TOTAL ASSETS LESS CURRENT LIABILITIES 630,897 748,809

PROVISIONS FOR LIABILITIES 17,518 16,454
NET ASSETS 613,379 732,355

CAPITAL AND RESERVES
Called up share capital 7 3 3
Retained earnings 613,376 732,352
SHAREHOLDERS' FUNDS 613,379 732,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 25 October 2024 and were signed on its behalf by:




N Brandley - Director


MANDEK LTD (REGISTERED NUMBER: 09010644)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Mandek 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 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 - 10% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 6 (2023 - 6 ) .

MANDEK LTD (REGISTERED NUMBER: 09010644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2023 125,000 38,987 7,314
Additions - - 1,215
At 31 March 2024 125,000 38,987 8,529
DEPRECIATION
At 1 April 2023 - 16,255 5,168
Charge for year - 3,899 1,348
At 31 March 2024 - 20,154 6,516
NET BOOK VALUE
At 31 March 2024 125,000 18,833 2,013
At 31 March 2023 125,000 22,732 2,146

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 3,437 102,780 20,992 298,510
Additions - - 5,368 6,583
At 31 March 2024 3,437 102,780 26,360 305,093
DEPRECIATION
At 1 April 2023 2,529 49,784 12,208 85,944
Charge for year 470 13,249 3,980 22,946
At 31 March 2024 2,999 63,033 16,188 108,890
NET BOOK VALUE
At 31 March 2024 438 39,747 10,172 196,203
At 31 March 2023 908 52,996 8,784 212,566

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 247,646 61,164
Amounts owed by group undertakings 439,680 490,680
Other debtors 53,720 58,950
VAT 52,893 1,072
Prepayments 12,204 10,343
806,143 622,209

MANDEK LTD (REGISTERED NUMBER: 09010644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 300,234 34,034
Corporation tax 32,958 26,851
Social security and other taxes 10,489 4,495
Pension payable 382 411
Credit Card 199 -
Accruals and deferred income 53,720 58,950
Accrued expenses 750 688
398,732 125,429

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
300 Ordinary 1p 3 3

8. RELATED PARTY DISCLOSURES

As of the 31st March 2024, Mandek Ltd is owed £439,680 from it's parent company Back 9 Holdings Ltd

9. ULTIMATE CONTROLLING PARTY

On the 1st February 2022, 100% of the share capital of Mandek Ltd was transferred to Back 9 Holdings Ltd.