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REGISTERED NUMBER: 08871049 (England and Wales)















ETS MANDY SPRL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






ETS MANDY SPRL LTD (REGISTERED NUMBER: 08871049)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ETS MANDY SPRL LTD

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: F Mandy
A G Mandy





SECRETARY: F Mandy





REGISTERED OFFICE: Unit 7
Pickhill Business Centre
Smallhythe Road
Tenterden
Kent
TN30 7LZ





REGISTERED NUMBER: 08871049 (England and Wales)





ACCOUNTANTS: Busbys
Chartered Accountants
Unit 7
Pickhill Business Centre
Smallhythe Road
Tenterden
Kent
TN30 7LZ

ETS MANDY SPRL LTD (REGISTERED NUMBER: 08871049)

BALANCE SHEET
31 December 2024

31.12.24 31.12.23
Notes €    €   
CURRENT ASSETS
Debtors 4 294,207 383,934
Cash at bank 110,554 328,765
404,761 712,699
CREDITORS
Amounts falling due within one year 5 132,537 41,635
NET CURRENT ASSETS 272,224 671,064
TOTAL ASSETS LESS CURRENT
LIABILITIES

272,224

671,064

CAPITAL AND RESERVES
Called up share capital 6 1,213 1,213
Retained earnings 7 271,011 669,851
SHAREHOLDERS' FUNDS 272,224 671,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 14 March 2025 and were signed on its behalf by:





F Mandy - Director


ETS MANDY SPRL LTD (REGISTERED NUMBER: 08871049)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

ETS Mandy Sprl Ltd 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.

Foreign currencies
The accounts are stated in euros.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into euros at the rates of exchange ruling at the balance sheet date. Transactions in other currencies are translated into euros at the average rate of exchange for the accounting period. Exchange differences are taken into account in arriving at the operating result.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Taxation
Taxation for the year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
€    €   
Trade debtors 294,207 383,934

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
€    €   
Taxation and social security 115,099 28,945
Other creditors 17,438 12,690
132,537 41,635

ETS MANDY SPRL LTD (REGISTERED NUMBER: 08871049)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: €    €   
1,000 Ordinary £1 1,213 1,213

7. RESERVES
Retained
earnings
€   

At 1 January 2024 669,851
Profit for the year 1,181,160
Dividends (1,580,000 )
At 31 December 2024 271,011

All of the reserves as at the balance sheet date are distributable.

8. CONTROLLING PARTY

ETS Mandy SPRL Limited is wholly owned by Adanac LP, a limited partnership registered in New Zealand.

The registered office of Adanac LP is 58 O'Brien Road, Omiha, Waiheke Island 1081, New Zealand.