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REGISTERED NUMBER: 04506801 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Manana Restaurant Limited

Manana Restaurant Limited (Registered number: 04506801)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Manana Restaurant Limited (Registered number: 04506801)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 101,990 109,302
101,990 109,302

CURRENT ASSETS
Stocks 5,349 4,500
Debtors 6 11,638 7,903
Cash at bank and in hand 126 16,970
17,113 29,373
CREDITORS
Amounts falling due within one year 7 74,946 68,134
NET CURRENT LIABILITIES (57,833 ) (38,761 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,157

70,541

CREDITORS
Amounts falling due after more than one
year

8

(28,836

)

(31,238

)

PROVISIONS FOR LIABILITIES 9 (8,571 ) (9,402 )
NET ASSETS 6,750 29,901

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 6,600 29,751
SHAREHOLDERS' FUNDS 6,750 29,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

Manana Restaurant Limited (Registered number: 04506801)

Balance Sheet - continued
31 January 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by:




Mr L K Hookes - Director



Mr C T Hookes - Director


Manana Restaurant Limited (Registered number: 04506801)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Manana Restaurant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04506801

Registered office: 1 Thomas Buildings
New Street
Pwllheli
Gwynedd
LL53 5HH

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 2003, is being amortised evenly over its estimated useful life of ten 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 - 25% on reducing balance and at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Manana Restaurant Limited (Registered number: 04506801)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 32,500 770 33,270
AMORTISATION
At 1 February 2024
and 31 January 2025 32,500 770 33,270
NET BOOK VALUE
At 31 January 2025 - - -
At 31 January 2024 - - -

Manana Restaurant Limited (Registered number: 04506801)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2024 147,455 173,042 320,497
Additions - 16,723 16,723
At 31 January 2025 147,455 189,765 337,220
DEPRECIATION
At 1 February 2024 111,255 99,940 211,195
Charge for year 7,022 17,013 24,035
At 31 January 2025 118,277 116,953 235,230
NET BOOK VALUE
At 31 January 2025 29,178 72,812 101,990
At 31 January 2024 36,200 73,102 109,302

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 296 -
Other debtors 11,342 7,903
11,638 7,903

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 17,401 5,100
Hire purchase contracts 3,230 1,034
Trade creditors 14,491 16,516
Taxation and social security 15,764 31,649
Other creditors 24,060 13,835
74,946 68,134

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans 25,875 31,238
Hire purchase contracts 2,961 -
28,836 31,238

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,475 10,838

Manana Restaurant Limited (Registered number: 04506801)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

9. PROVISIONS FOR LIABILITIES
31.1.25 31.1.24
£    £   
Deferred tax 8,571 9,402

Deferred
tax
£   
Balance at 1 February 2024 9,402
Credit to Statement of Income and Retained Earnings during year (831 )
Balance at 31 January 2025 8,571