Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false true No description of principal activity 1 August 2023 31 July 2024 31 July 2024 12749553 Miss Constanza Isaza Martinez Mr Mario Pantoja Galvez iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12749553 2023-07-31 12749553 2024-07-31 12749553 2023-08-01 2024-07-31 12749553 frs-core:CurrentFinancialInstruments 2024-07-31 12749553 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12749553 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12749553 frs-bus:Micro-entities 2023-08-01 2024-07-31 12749553 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12749553 frs-bus:Director1 2023-08-01 2024-07-31 12749553 frs-bus:Director2 2023-08-01 2024-07-31 12749553 2022-07-31 12749553 2023-07-31 12749553 2022-08-01 2023-07-31 12749553 frs-core:CurrentFinancialInstruments 2023-07-31
Registered number: 12749553
Mandarina Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Time Accounts Ltd
Basepoint Business Centre
Little High Street
Shoreham-By-Sea
West Sussex
BN43 5EG
Balance Sheet
Registered number: 12749553
2024 2023
£ £
Fixed assets 818,693 777,041
Current assets 20,514 50,254
Prepayments and accrued income 293 -
Creditors: Amounts Falling Due Within One Year (785,364 ) (787,044 )
NET CURRENT LIABILITIES (764,557 ) (736,790 )
TOTAL ASSETS LESS CURRENT LIABILITIES 54,136 40,251
Accruals and deferred income (1,500 ) (3,000 )
NET ASSETS 52,636 37,251
CAPITAL AND RESERVES 52,636 37,251

Notes

1. General Information
Mandarina Ltd is a private company limited by shares, incorporated in England and Wales. The address of its registered office is 22-24 Prince Of Wales Road, London, United Kingdom, NW5 3LG.
These financial statements are the first prepared under FRS 105 (The Financial Reporting Standard applicable to the Micro-entities Regime). The prior year’s financial statements were prepared under FRS 102 Section 1A. The company meets the qualifying conditions of the micro-entities regime and has adopted FRS 105 from this reporting period.
As part of this transition, the revaluation model previously applied to investment property under FRS 102 has been discontinued. The property is now presented as property, plant and equipment and held at cost, less depreciation applied to post-acquisition improvements, down to a residual value equal to the original leasehold purchase cost.
Comparative figures have been restated where necessary to reflect the measurement and classification principles of FRS 105.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
3. Fixed Asset Policy
The leasehold property is held at cost, with a residual value equal to the original leasehold acquisition price. The company does not own the freehold land.
Capital improvements incurred post-acquisition are depreciated separately over their estimated useful life on a straight-line basis.
Depreciation is applied from the point the property became owner-occupied by the company, following its reclassification from investment property to property, plant and equipment.
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Miss Constanza Isaza Martinez
Director
26/04/2025