Caseware UK (AP4) 2023.0.135 2023.0.135 falsetrue2023-05-01No description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08342586 2023-05-01 2024-04-30 08342586 2022-05-01 2023-04-30 08342586 2024-04-30 08342586 2023-04-30 08342586 c:Director1 2023-05-01 2024-04-30 08342586 d:CurrentFinancialInstruments 2024-04-30 08342586 d:CurrentFinancialInstruments 2023-04-30 08342586 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08342586 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08342586 d:ShareCapital 2024-04-30 08342586 d:ShareCapital 2023-04-30 08342586 d:RetainedEarningsAccumulatedLosses 2024-04-30 08342586 d:RetainedEarningsAccumulatedLosses 2023-04-30 08342586 c:OrdinaryShareClass1 2023-05-01 2024-04-30 08342586 c:OrdinaryShareClass1 2024-04-30 08342586 c:OrdinaryShareClass1 2023-04-30 08342586 c:OrdinaryShareClass2 2023-05-01 2024-04-30 08342586 c:OrdinaryShareClass2 2024-04-30 08342586 c:OrdinaryShareClass2 2023-04-30 08342586 c:FRS102 2023-05-01 2024-04-30 08342586 c:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 08342586 c:FullAccounts 2023-05-01 2024-04-30 08342586 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08342586 6 2023-05-01 2024-04-30 08342586 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08342586










Manna Provision Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 April 2024

 
Manna Provision Limited
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Manna Provision Limited for the year ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manna Provision Limited for the year ended 30 April 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Manna Provision Limited in accordance with the terms of our engagement letter dated 31 January 2024Our work has been undertaken solely to prepare for your approval the financial statements of Manna Provision Limited and state those matters that we have agreed to state to the director of Manna Provision Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manna Provision Limited and its director for our work or for this report. 

It is your duty to ensure that Manna Provision Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manna Provision Limited. You consider that Manna Provision Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Manna Provision Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
 
Chartered Accountants
  
Canterbury
31 January 2025
Page 1

 
Manna Provision Limited
Registered number: 08342586

Balance sheet
As at 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
313,700
313,700

Current assets
  

Debtors: amounts falling due within one year
 5 
369,250
331,462

Cash at bank and in hand
  
-
5,001

  
369,250
336,463

Creditors: amounts falling due within one year
 6 
(682,187)
(639,911)

Net current liabilities
  
 
 
(312,937)
 
 
(303,448)

Total assets less current liabilities
  
763
10,252

  

Net assets
  
763
10,252


Capital and reserves
  

Called up share capital 
 7 
501
501

Profit and loss account
  
262
9,751

  
763
10,252


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 income and retained earnings 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 31 January 2025.



M D Jury
Director

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

Page 2

 
Manna Provision Limited
 

 
Notes to the financial statements
For the year ended 30 April 2024

1.


General information

Manna Provision Limited is a private company limited by shares and is incorporated in England with the registration number 08342586.  The address of the registered office is Shaws Wood, Mill Road, Strood, Kent, England, ME2 3BU.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The financial statements have been presented in Sterling (£).
The financial statements are rounded to the nearest pound.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
Manna Provision Limited
 

 
Notes to the financial statements
For the year ended 30 April 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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

2024
2023
£
£

Wages and salaries
21,852
19,365

Social security costs
510
173

22,362
19,538


The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
Manna Provision Limited
 

 
Notes to the financial statements
For the year ended 30 April 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
313,700



At 30 April 2024
313,700





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
220,892
183,104

Other debtors
148,358
148,358

369,250
331,462



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
24
-

Amounts owed to group undertakings
646,681
602,715

Other taxation and social security
706
196

Other creditors
32,676
35,000

Accruals and deferred income
2,100
2,000

682,187
639,911



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



256 (2023 - 256) Ordinary A shares of £1.00 each
256
256
245 (2023 - 245) Ordinary B shares of £1.00 each
245
245

501

501


Page 5

 
Manna Provision Limited
 

 
Notes to the financial statements
For the year ended 30 April 2024

8.


Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.


9.


Controlling party

The company's ultimate controlling party is Mr M Jury.


Page 6