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REGISTERED NUMBER: 06290108 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Muscle & Manips Ltd

Muscle & Manips Ltd (Registered number: 06290108)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Muscle & Manips Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr B W Rowlands
Mrs L M Rowlands





SECRETARY: Mr B W Rowlands





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 06290108 (England and Wales)





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

Muscle & Manips Ltd (Registered number: 06290108)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,671 10,004
Tangible assets 5 24,424 28,693
31,095 38,697

CURRENT ASSETS
Debtors 6 143,787 48,227
Cash at bank and in hand 149,965 219,276
293,752 267,503
CREDITORS
Amounts falling due within one year 7 29,957 29,195
NET CURRENT ASSETS 263,795 238,308
TOTAL ASSETS LESS CURRENT
LIABILITIES

294,890

277,005

PROVISIONS FOR LIABILITIES 4,533 5,415
NET ASSETS 290,357 271,590

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 290,355 271,588
SHAREHOLDERS' FUNDS 290,357 271,590

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Muscle & Manips Ltd (Registered number: 06290108)

Balance Sheet - continued
30 June 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 29 May 2025 and were signed on its behalf by:





Mr B W Rowlands - Director


Muscle & Manips Ltd (Registered number: 06290108)

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

1. STATUTORY INFORMATION

Muscle & Manips 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.

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.

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.
Plant and machinery etc - 20% on reducing balance

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.

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.

Goodwill
Goodwill was purchased prior to 2002 and is being amortised on a straight line basis over 15 years.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 10 ) .

Muscle & Manips Ltd (Registered number: 06290108)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 50,000
AMORTISATION
At 1 July 2023 39,996
Charge for year 3,333
At 30 June 2024 43,329
NET BOOK VALUE
At 30 June 2024 6,671
At 30 June 2023 10,004

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 91,279
Additions 1,964
At 30 June 2024 93,243
DEPRECIATION
At 1 July 2023 62,586
Charge for year 6,233
At 30 June 2024 68,819
NET BOOK VALUE
At 30 June 2024 24,424
At 30 June 2023 28,693

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 5,111 5,546
Other debtors 138,676 42,681
143,787 48,227

Muscle & Manips Ltd (Registered number: 06290108)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 3,429 3,796
Taxation and social security 24,709 23,752
Other creditors 1,819 1,647
29,957 29,195

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
Mr B W Rowlands and Mrs L M Rowlands
Balance outstanding at start of year 37,794 37,086
Amounts advanced 52,340 24,668
Amounts repaid (48,000 ) (23,960 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 42,134 37,794

The Directors rent a property to the company, the annual rent being £9750

Interest due on director's loan is 2.5%