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Registered number: 13782359
Manluck LTD
Unaudited Financial Statements
For The Year Ended 30 April 2024
Datsons Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13782359
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,353 15,393
Tangible Assets 5 50,735 59,212
65,088 74,605
CURRENT ASSETS
Stocks 6 11,955 10,080
Debtors 7 18,339 14,354
Cash at bank and in hand 21,186 69,315
51,480 93,749
Creditors: Amounts Falling Due Within One Year 8 (27,935 ) (51,363 )
NET CURRENT ASSETS (LIABILITIES) 23,545 42,386
TOTAL ASSETS LESS CURRENT LIABILITIES 88,633 116,991
Creditors: Amounts Falling Due After More Than One Year 9 (77,035 ) (105,000 )
NET ASSETS 11,598 11,991
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 11,597 11,990
SHAREHOLDERS' FUNDS 11,598 11,991
Page 1
Page 2
For the year ending 30 April 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 his 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
Mr Amandeep Singh
Director
14/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Manluck LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13782359 . The registered office is 8 Frampton Avenue, Leicester, Leicestershire, LE3 0SG.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold Nil
Plant & Machinery 15% on reducing balance basis
Fixtures & Fittings 15% on reducing balance basis
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 16,000
As at 30 April 2024 16,000
Amortisation
As at 1 May 2023 607
Provided during the period 1,040
As at 30 April 2024 1,647
Net Book Value
As at 30 April 2024 14,353
As at 1 May 2023 15,393
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 2,699 30,565 28,922 62,186
As at 30 April 2024 2,699 30,565 28,922 62,186
Depreciation
As at 1 May 2023 - 1,528 1,446 2,974
Provided during the period - 4,356 4,121 8,477
As at 30 April 2024 - 5,884 5,567 11,451
Net Book Value
As at 30 April 2024 2,699 24,681 23,355 50,735
As at 1 May 2023 2,699 29,037 27,476 59,212
6. Stocks
30 April 2024 30 April 2023
£ £
Finished goods 11,955 10,080
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Page 5
7. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 4,139 -
Prepayments and accrued income 4,000 4,154
8,139 4,154
Due after more than one year
Other debtors 10,200 10,200
18,339 14,354
8. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors - 1
Other taxes and social security - 104
VAT 12,876 22,204
Net wages 8,500 7,956
Accruals and deferred income 1,971 1,435
Director's loan account 4,588 19,663
27,935 51,363
9. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Luckman Ltd 77,035 105,000
10. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 1 1
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