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Registered Number: 04003024
England and Wales

 

 

 

MANATA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Director Mr Daniel Carey Carey
Registered Number 04003024
Registered Office 7 BELL YARD
LONDON ENGLAND
WC2A 2JR
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
Secretary Jane Powell
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 May 2024.
Principal activities
Principal activity of the company during the financial year was of other service activities not elsewhere classified.
Director
The director who served the company throughout the year was as follows:
Mr Daniel Carey Carey (from 05/06/2000)
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Mr Daniel Carey Carey
Director

Date approved: 18 February 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
31 May 2024



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
18 February 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 107,067    85,729 
107,067    85,729 
Current assets      
Debtors 4 52,755    83,196 
Cash at bank and in hand 342,042    469,018 
394,797    552,214 
Creditors: amount falling due within one year 5 (70,760)   (208,439)
Net current assets 324,037    343,775 
 
Total assets less current liabilities 431,104    429,504 
Provisions for liabilities 6   (16,289)
Net assets 431,104    413,215 
 

Capital and reserves
     
Called up share capital 7 2    2 
Profit and loss account 431,102    413,213 
Shareholders' funds 431,104    413,215 
 


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 18 February 2025 and were signed by:


-------------------------------
Mr Daniel Carey Carey
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 June 2022 2  322,352  322,354 
Profit for the year 238,361  238,361 
Total comprehensive income for the year 238,361  238,361 
Dividends (147,500) (147,500)
Total investments by and distributions to owners (147,500) (147,500)
At 31 May 2023 2  413,213  413,215 
At 01 June 2023 2  413,213  413,215 
Profit for the year 132,889  132,889 
Total comprehensive income for the year 132,889  132,889 
Dividends (115,000) (115,000)
Total investments by and distributions to owners (115,000) (115,000)
At 31 May 2024 2  431,102  431,104 
5
General Information
MANATA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04003024, registration address 7 BELL YARD, LONDON ENGLAND, WC2A 2JR.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s 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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 25 Reducing Balance
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 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 510,574    2,607    23,120    536,301 
Additions 48,637    336    1,569    50,542 
Disposals (15,000)       (15,000)
At 31 May 2024 544,211    2,943    24,689    571,843 
Depreciation
At 01 June 2023 435,996    501    14,075    450,572 
Charge for year 26,070    606    2,528    29,204 
On disposals (15,000)       (15,000)
At 31 May 2024 447,066    1,107    16,603    464,776 
Net book values
Closing balance as at 31 May 2024 97,145    1,836    8,086    107,067 
Opening balance as at 01 June 2023 74,578    2,106    9,045    85,729 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 7,962    59,245 
Amount Owed by Participating Interests 35,936    17,936 
Prepayments & Accrued Income 4,257    3,994 
Other Debtors 4,600    1,600 
Interest Receivable and Other Income   421 
52,755    83,196 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 11,595    101,552 
Corporation Tax 26,721    55,432 
Accrued Expenses 1,500    1,500 
Directors' Current Accounts 812    918 
VAT 30,132    49,037 
70,760    208,439 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   16,289 
  16,289 

7.

Share Capital

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

6