Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30No description of principal activity2023-05-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09420671 2023-05-01 2024-04-30 09420671 2022-05-01 2023-04-30 09420671 2024-04-30 09420671 2023-04-30 09420671 2022-05-01 09420671 c:Director1 2023-05-01 2024-04-30 09420671 d:CurrentFinancialInstruments 2024-04-30 09420671 d:CurrentFinancialInstruments 2023-04-30 09420671 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09420671 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 09420671 d:ShareCapital 2023-05-01 2024-04-30 09420671 d:ShareCapital 2024-04-30 09420671 d:ShareCapital 2022-05-01 2023-04-30 09420671 d:ShareCapital 2023-04-30 09420671 d:ShareCapital 2022-05-01 09420671 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 09420671 d:RetainedEarningsAccumulatedLosses 2024-04-30 09420671 d:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 09420671 d:RetainedEarningsAccumulatedLosses 2023-04-30 09420671 d:RetainedEarningsAccumulatedLosses 2022-05-01 09420671 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-04-30 09420671 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-30 09420671 c:OrdinaryShareClass1 2023-05-01 2024-04-30 09420671 c:OrdinaryShareClass1 2024-04-30 09420671 c:OrdinaryShareClass1 2023-04-30 09420671 c:FRS102 2023-05-01 2024-04-30 09420671 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09420671 c:FullAccounts 2023-05-01 2024-04-30 09420671 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09420671 6 2023-05-01 2024-04-30 09420671 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09420671






MANAWA HOLDINGS LTD

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024

 
MANAWA HOLDINGS LTD
REGISTERED NUMBER: 09420671

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
50,000
50,000

  
50,000
50,000

Current assets
  

Debtors: amounts falling due within one year
 5 
96,693
46,893

Cash at bank and in hand
 6 
29
277

  
96,722
47,170

Creditors: amounts falling due within one year
 7 
(2,538,569)
(2,538,569)

Net current liabilities
  
 
 
(2,441,847)
 
 
(2,491,399)

Total assets less current liabilities
  
(2,391,847)
(2,441,399)

  

Net liabilities
  
(2,391,847)
(2,441,399)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
 10 
(2,391,947)
(2,441,499)

  
(2,391,847)
(2,441,399)


Page 1

 
MANAWA HOLDINGS LTD
REGISTERED NUMBER: 09420671
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 January 2025.




A R L Kight
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
MANAWA HOLDINGS LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 May 2022
100
(2,459,357)
(2,459,257)


Comprehensive income for the year

Profit for the year
-
17,858
17,858
Total comprehensive income for the year
-
17,858
17,858


Total transactions with owners
-
-
-



At 1 May 2023
100
(2,441,499)
(2,441,399)


Comprehensive income for the year

Profit for the year
-
49,552
49,552
Total comprehensive income for the year
-
49,552
49,552


Total transactions with owners
-
-
-


At 30 April 2024
100
(2,391,947)
(2,391,847)


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
MANAWA HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
1.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
MANAWA HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
50,000



At 30 April 2024
50,000





5.


Debtors

2024
2023
£
£


Other debtors
96,693
46,893

96,693
46,893


Page 5

 
MANAWA HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
29
277

29
277



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
2,536,569
2,536,569

Accruals and deferred income
2,000
2,000

2,538,569
2,538,569



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
29
29




Financial assets measured at fair value through profit or loss comprise...


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



10.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.

 
Page 6