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Registered number: 07007938
Manu Design Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Inspire Accounting (UK) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07007938
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 674 1,077
674 1,077
CURRENT ASSETS
Debtors 5 3,900 -
Cash at bank and in hand 10,955 29,742
14,855 29,742
Creditors: Amounts Falling Due Within One Year 6 (8,258 ) (15,147 )
NET CURRENT ASSETS (LIABILITIES) 6,597 14,595
TOTAL ASSETS LESS CURRENT LIABILITIES 7,271 15,672
Creditors: Amounts Falling Due After More Than One Year 7 (6,472 ) (10,476 )
NET ASSETS 799 5,196
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 699 5,096
SHAREHOLDERS' FUNDS 799 5,196
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Leena Bhatt
Director
10/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Manu Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07007938 . The registered office is 9 North Parade, Mollison Way, Edgeware, Harrow, HA8 5QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 290 3,522 3,812
As at 30 September 2024 290 3,522 3,812
Depreciation
As at 1 October 2023 290 2,445 2,735
Provided during the period - 403 403
As at 30 September 2024 290 2,848 3,138
Net Book Value
As at 30 September 2024 - 674 674
As at 1 October 2023 - 1,077 1,077
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 3,900 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 3,188 7,283
VAT 4,070 6,064
Accruals and deferred income 1,000 1,800
8,258 15,147
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,472 10,476
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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