Registered number
13185086
MARIANA TECH LIMITED
Filleted Accounts
29 February 2024
MARIANA TECH LIMITED
Registered number: 13185086
Balance Sheet
as at 29 February 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 37,684 15,523
Current assets
Debtors 4 61,261 71,942
Cash at bank and in hand 1,232 31,100
62,493 103,042
Creditors: amounts falling due within one year 5 (41,951) (74,419)
Net current assets 20,542 28,623
Net assets 58,226 44,146
Capital and reserves
Called up share capital 2 2
Profit and loss account 58,224 44,144
Shareholders' funds 58,226 44,146
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
CATERINA MARIANA DA SILVA
Director
Approved by the board on 25 February 2025
MARIANA TECH LIMITED
Notes to the Accounts
for the year ended 29 February 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing Balance
Fixtures, fittings, tools and equipment 20% reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 March 2023 21,100 - 21,100
Additions - 31,583 31,583
At 29 February 2024 21,100 31,583 52,683
Depreciation
At 1 March 2023 5,577 - 5,577
Charge for the year 3,105 6,317 9,422
At 29 February 2024 8,682 6,317 14,999
Net book value
At 29 February 2024 12,418 25,266 37,684
At 28 February 2023 15,523 - 15,523
4 Debtors 2024 2023
£ £
Other debtors 61,261 71,942
5 Creditors: amounts falling due within one year 2024 2023
£ £
Directors Loan Account 7,979 6,991
Accountancy 1,500 1,500
Taxation and social security costs 32,472 65,928
41,951 74,419
6 Other information
MARIANA TECH LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
99 PARKWAY AVENUE
SHEFFIELD
S9 4WG
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