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REGISTERED NUMBER: 10850431 (England and Wales)












Unaudited Financial Statements

For The Year Ended

31 July 2024

for

Mangiare Limited

Mangiare Limited (Registered number: 10850431)






Contents of the Financial Statements
For The Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mangiare Limited

Company Information
For The Year Ended 31 July 2024







DIRECTORS: G C Pires Da Silva
Mrs J Gomes da Silva Marques





REGISTERED OFFICE: 44 Church Street
Bocking
Braintree
Essex
CM7 5JY





REGISTERED NUMBER: 10850431 (England and Wales)





ACCOUNTANT: Alison Hurrell Limited
44 Church Street
Bocking
Braintree
Essex
CM7 5JY

Mangiare Limited (Registered number: 10850431)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 228,001 142,783

CURRENT ASSETS
Stocks 28,000 13,300
Debtors 5 641,812 402,563
Cash at bank and in hand 17,425 28,768
687,237 444,631
CREDITORS
Amounts falling due within one year 6 408,345 103,091
NET CURRENT ASSETS 278,892 341,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

506,893

484,323

CREDITORS
Amounts falling due after more than one
year

7

161,109

115,644
NET ASSETS 345,784 368,679

CAPITAL AND RESERVES
Called up share capital 65 65
Retained earnings 345,719 368,614
345,784 368,679

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

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

Mangiare Limited (Registered number: 10850431)

Balance Sheet - continued
31 July 2024


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 November 2024 and were signed on its behalf by:





G C Pires Da Silva - Director


Mangiare Limited (Registered number: 10850431)

Notes to the Financial Statements
For The Year Ended 31 July 2024

1. STATUTORY INFORMATION

Mangiare 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. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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 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.

Mangiare Limited (Registered number: 10850431)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

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 30 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 6,454 276,266 282,720
Additions - 154,482 154,482
Disposals - (30,787 ) (30,787 )
At 31 July 2024 6,454 399,961 406,415
DEPRECIATION
At 1 August 2023 1,552 138,385 139,937
Charge for year 258 38,219 38,477
At 31 July 2024 1,810 176,604 178,414
NET BOOK VALUE
At 31 July 2024 4,644 223,357 228,001
At 31 July 2023 4,902 137,881 142,783

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 42,613
DEPRECIATION
At 1 August 2023 10,653
Charge for year 7,990
At 31 July 2024 18,643
NET BOOK VALUE
At 31 July 2024 23,970
At 31 July 2023 31,960

Mangiare Limited (Registered number: 10850431)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 641,812 402,563

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 11,923 -
Trade creditors 184,000 19,212
Taxation and social security 160,622 65,929
Other creditors 51,800 17,950
408,345 103,091

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 33,902 38,902
Hire purchase contracts 32,138 36,309
Other creditors 95,069 40,433
161,109 115,644

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,902 13,902