IRIS Accounts Production v24.3.2.46 14941140 Board of Directors Board of Directors Board of Directors 16.6.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh149411402023-06-15149411402024-09-30149411402023-06-162024-09-30149411402023-06-1514941140ns15:EnglandWales2023-06-162024-09-3014941140ns14:PoundSterling2023-06-162024-09-3014941140ns10:Director12023-06-162024-09-3014941140ns10:Director22023-06-162024-09-3014941140ns10:Director32023-06-162024-09-3014941140ns10:PrivateLimitedCompanyLtd2023-06-162024-09-3014941140ns10:SmallEntities2023-06-162024-09-3014941140ns10:AuditExempt-NoAccountantsReport2023-06-162024-09-3014941140ns10:SmallCompaniesRegimeForDirectorsReport2023-06-162024-09-3014941140ns10:SmallCompaniesRegimeForAccounts2023-06-162024-09-3014941140ns10:FullAccounts2023-06-162024-09-3014941140ns10:Director42023-06-162024-09-3014941140ns10:RegisteredOffice2023-06-162024-09-3014941140ns5:CurrentFinancialInstruments2024-09-3014941140ns5:ShareCapital2024-09-3014941140ns5:RetainedEarningsAccumulatedLosses2024-09-3014941140ns5:MotorVehicles2023-06-162024-09-3014941140ns5:ComputerEquipment2023-06-162024-09-3014941140ns5:MotorVehicles2024-09-3014941140ns5:ComputerEquipment2024-09-3014941140ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-30
REGISTERED NUMBER: 14941140 (England and Wales)














Unaudited Financial Statements

for the Period 16 June 2023 to 30 September 2024

for

Manna Construction Group Limited

Manna Construction Group Limited (Registered number: 14941140)






Contents of the Financial Statements
for the Period 16 June 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Manna Construction Group Limited

Company Information
for the Period 16 June 2023 to 30 September 2024







DIRECTORS: M Warwick
T Cromby
B Johnson
B M Sprigings





REGISTERED OFFICE: FFT
Reedham House
31 King Street West
Manchester
Greater Manchester
M3 2PJ





REGISTERED NUMBER: 14941140 (England and Wales)





ACCOUNTANTS: Freedman Frankl & Taylor
Chartered Accountants
Reedham House
31 King Street West
Manchester
M3 2PJ

Manna Construction Group Limited (Registered number: 14941140)

Balance Sheet
30 September 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 49,621

CURRENT ASSETS
Debtors 5 627,430
Cash in hand 1,178
628,608
CREDITORS
Amounts falling due within one year 6 618,731
NET CURRENT ASSETS 9,877
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,498

PROVISIONS FOR LIABILITIES 12,405
NET ASSETS 47,093

CAPITAL AND RESERVES
Called up share capital 1,000
Retained earnings 46,093
47,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Manna Construction Group Limited (Registered number: 14941140)

Balance Sheet - continued
30 September 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 7 March 2025 and were signed on its behalf by:




M Warwick - Director T Cromby - Director




B M Sprigings - Director


Manna Construction Group Limited (Registered number: 14941140)

Notes to the Financial Statements
for the Period 16 June 2023 to 30 September 2024

1. STATUTORY INFORMATION

Manna Construction Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
After making enquiries, the directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company relies on the ongoing support of its directors, other creditors and shareholders, who have indicated their willingness to continue their support for the foreseeable future. Accordingly they continue to adopt the going concern basis in preparing the annual report and accounts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

Manna Construction Group Limited (Registered number: 14941140)

Notes to the Financial Statements - continued
for the Period 16 June 2023 to 30 September 2024

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
Additions 51,850 4,653 56,503
At 30 September 2024 51,850 4,653 56,503
DEPRECIATION
Charge for period 6,287 595 6,882
At 30 September 2024 6,287 595 6,882
NET BOOK VALUE
At 30 September 2024 45,563 4,058 49,621

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 507,498
Other debtors 119,932
627,430

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 45,578
Trade creditors 312,114
Taxation and social security 201,321
Other creditors 59,718
618,731

7. RELATED PARTY DISCLOSURES

Other creditors include £27,295 due to a company in which the director of this company is also a director. This balance is interest free and repayable on demand.