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Registered Number: 11342130
England and Wales

 

 

 

MANGIARBENE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 20,654    23,444 
20,654    23,444 
Current assets      
Stocks 4 10,050   
Debtors 5 9,360    20,366 
Cash at bank and in hand 14,419    64,507 
33,829    84,873 
Creditors: amount falling due within one year 6 (97,642)   (107,950)
Net current assets (63,813)   (23,077)
 
Total assets less current liabilities (43,159)   367 
Creditors: amount falling due after more than one year 7 (22,500)   (32,500)
Net assets (65,659)   (32,133)
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account (65,759)   (32,233)
Shareholders' funds (65,659)   (32,133)
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 14 February 2025 and were signed by:


-------------------------------
Salvatore Noto
Director
1
General Information
MANGIARBENE LTD is a private company, limited by shares, registered in England and Wales, registration number 11342130, registration address 2 Freeland Way, Slade Green Road, Erith, KENT, DA8 2LQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 June 2023 1,775    21,005    39,637    62,417 
Additions 2,375        2,375 
Disposals      
At 31 May 2024 4,150    21,005    39,637    64,792 
Depreciation
At 01 June 2023 1,197    14,552    23,224    38,973 
Charge for year 591    1,291    3,283    5,165 
On disposals      
At 31 May 2024 1,788    15,843    26,507    44,138 
Net book values
Closing balance as at 31 May 2024 2,362    5,162    13,130    20,654 
Opening balance as at 01 June 2023 578    6,453    16,413    23,444 


4.

Stocks

2024
£
  2023
£
Stocks 10,050   
10,050   

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 5,772    18,456 
PAYE & Social Security 526    526 
VAT 3,062    1,384 
9,360    20,366 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 600    450 
Other Creditors (1)   2 
Wages & Salaries Control Account 3,017    13,472 
Directors' Current Accounts 94,026    94,026 
97,642    107,950 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 22,500    32,500 
22,500    32,500 

8.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2