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Registered number: 10228561









MANN ENTERPRISES HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
MANN ENTERPRISES HOLDINGS LIMITED
REGISTERED NUMBER: 10228561

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
501,746
513,000

Investments
 6 
16
16

  
501,762
513,016

Current assets
  

Debtors: amounts falling due within one year
 7 
2,205,055
1,792,705

Cash at bank and in hand
  
1,000
1,000

  
2,206,055
1,793,705

Creditors: amounts falling due within one year
 8 
(40,100)
(115,100)

Net current assets
  
 
 
2,165,955
 
 
1,678,605

Total assets less current liabilities
  
2,667,717
2,191,621

  

Net assets
  
2,667,717
2,191,621


Capital and reserves
  

Called up share capital 
 9 
11
11

Profit and loss account
  
2,667,706
2,191,610

  
2,667,717
2,191,621


The director considers 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 director acknowledges his 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.
 
Page 1

 
MANN ENTERPRISES HOLDINGS LIMITED
REGISTERED NUMBER: 10228561
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 January 2025.


J S Mann
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
MANN ENTERPRISES HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Mann Enterprises Holdings Limited ("the Company") is a private company limited by shares, incorporated in England and Wales on 13 June 2016. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.
The principal activity of the Company is that of a holding company to subsidiary entities and holding of properties.

2.Accounting policies

 
2.1

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:

  
2.2

Intangible fixed assets and amortisation

Intellectual property is recognised at cost, excluding any contingent consideration. It is amortised to the statement of comprehensive income over its estimated economic life of five years.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold property
-
2%
straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short term debtors are measured at the transaction price.

Page 3

 
MANN ENTERPRISES HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Intangible assets




Intellectual Property

£



Cost


At 1 May 2023
1,760,000



At 30 April 2024

1,760,000



Amortisation


At 1 May 2023
1,760,000



At 30 April 2024

1,760,000



Net book value



At 30 April 2024
-



At 30 April 2023
-



Page 4

 
MANN ENTERPRISES HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Tangible fixed assets





Long-term leasehold property

£



Cost 


At 1 May 2023
562,705



At 30 April 2024

562,705



Depreciation


At 1 May 2023
49,705


Charge for the year on owned assets
11,254



At 30 April 2024

60,959



Net book value



At 30 April 2024
501,746



At 30 April 2023
513,000


6.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 May 2023
16



At 30 April 2024
16




Page 5

 
MANN ENTERPRISES HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
2,205,054
1,792,704

Other debtors
1
1

2,205,055
1,792,705


Amounts owed by group undertakings are payable on demand and no interest is charged.


8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to connect company
40,000
-

Other creditors
100
115,100

40,100
115,100



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



7 (2023 - 7) Ordinary A shares of £1.00 each
7
7
4 (2023 - 4) Ordinary B shares of £1.00 each
4
4

11

11



10.


Related party transactions

Amounts owed by group undertakings amounted to £2,205,054 (2023 - £1,792,704) at the year end.
At the year end the director is owed from the company £100 (
2023: £115,100).

 
Page 6