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MANABELLE LTD

Registered Number
SC700863
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2024

MANABELLE LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

HO, Wing Keung

Registered Address

5 Ochilview Square
Armadale
Bathgate
EH48 3EP

Registered Number

SC700863 (Scotland)
MANABELLE LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3128,000-
128,000-
Current assets
Cash at bank and on hand5,197-
5,197-
Creditors amounts falling due within one year(34,507)-
Net current assets (liabilities)(29,310)-
Total assets less current liabilities98,690-
Creditors amounts falling due after one year(90,179)-
Net assets8,511-
Capital and reserves
Profit and loss account8,511-
Shareholders' funds8,511-
The financial statements were approved and authorised for issue by the Director on 27 June 2025, and are signed on its behalf by:
HO, Wing Keung
Director
Registered Company No. SC700863
MANABELLE LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The Financial Statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
Turnover policy
Turnover comprises the invoiced value of goods and services supplied by the Company, net of value Added Tax abd trade discounts.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Operating leases
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible Fixed Assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of Fixed Assets, less their estimated residual value, over their expected useful lives on the following basis : Fixtures & Fittings 20 Reducing Balance Motor Vehicles 20 Reducing Balance

Reducing balance (%)
Fixtures and fittings20
Vehicles20
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
Additions128,000
At 31 May 24128,000
Net book value
At 31 May 24128,000
At 31 May 23-
Tangible Fixed Assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of Fixed Assets, less their estimated residual value, over their expected useful lives on the following basis : Fixtures & Fittings 20 Reducing Balance Motor Vehicles 20 Reducing Balance