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REGISTERED NUMBER: 07034054 (England and Wales)















Unaudited Financial Statements

for the Year Ended

30 September 2024

for

Manto Films Limited

Manto Films Limited (Registered number: 07034054)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Manto Films Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: P H Broadie





REGISTERED OFFICE: Suite 3d Chapel Allerton House
114 Harrogate Road
Leeds
West Yorkshire
LS7 4NY





REGISTERED NUMBER: 07034054 (England and Wales)





ACCOUNTANTS: Equate Limited
Chartered Certified Accountants
The Hive
142 Thornes Lane
Wakefield
West Yorkshire
WF2 7RE

Manto Films Limited (Registered number: 07034054)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 18,803 23,353
18,803 23,353

CURRENT ASSETS
Debtors 6 65,823 136,980
Cash at bank 32,902 55,440
98,725 192,420
CREDITORS
Amounts falling due within one year 7 46,339 60,456
NET CURRENT ASSETS 52,386 131,964
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,189

155,317

PROVISIONS FOR LIABILITIES 4,936 6,130
NET ASSETS 66,253 149,187

CAPITAL AND RESERVES
Called up share capital 51 51
Retained earnings 66,202 149,136
SHAREHOLDERS' FUNDS 66,253 149,187

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

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

The director acknowledges his 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.

Manto Films Limited (Registered number: 07034054)

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 director and authorised for issue on 5 November 2024 and were signed by:





P H Broadie - Director


Manto Films Limited (Registered number: 07034054)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Manto Films 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

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.

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 year 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.

Manto Films Limited (Registered number: 07034054)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 10,000
AMORTISATION
At 1 October 2023
and 30 September 2024 10,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023 699 70,606 71,305
Additions 100 4,545 4,645
Disposals - (98 ) (98 )
At 30 September 2024 799 75,053 75,852
DEPRECIATION
At 1 October 2023 175 47,777 47,952
Charge for year 156 9,033 9,189
Eliminated on disposal - (92 ) (92 )
At 30 September 2024 331 56,718 57,049
NET BOOK VALUE
At 30 September 2024 468 18,335 18,803
At 30 September 2023 524 22,829 23,353

Manto Films Limited (Registered number: 07034054)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 52,399 81,517
Prepayments and accrued income 13,424 55,463
65,823 136,980

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 4,096 2,382
Tax 3,625 23,648
Social security and other taxes - 1,920
VAT 23,860 23,531
Other creditors 1,049 3,510
Directors' current accounts 2,632 2,880
Accruals and deferred income 11,077 2,585
46,339 60,456

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.24 30.9.23
£    £   
Within one year 16,715 10,500
Between one and five years 22,287 13,125
39,002 23,625

9. ULTIMATE CONTROLLING PARTY

The controlling party is P H Broadie.