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Company No: 03990895 (England and Wales)

MANAGED OPERATIONS AI LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

MANAGED OPERATIONS AI LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

Contents

MANAGED OPERATIONS AI LTD

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
MANAGED OPERATIONS AI LTD

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
DIRECTOR RH White
REGISTERED OFFICE 19 Cedar Road
Sutton
United Kingdom
COMPANY NUMBER 03990895 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Salatin House
19 Cedar Road
Sutton
SM2 5DA
MANAGED OPERATIONS AI LTD

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025
MANAGED OPERATIONS AI LTD

STATEMENT OF FINANCIAL POSITION (continued)

AS AT 31 MARCH 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 99,745 139,931
99,745 139,931
Current assets
Debtors 4 356,583 423,935
Cash at bank and in hand 5 297,066 333,556
653,649 757,491
Creditors: amounts falling due within one year 6 ( 246,963) ( 242,451)
Net current assets 406,686 515,040
Total assets less current liabilities 506,431 654,971
Creditors: amounts falling due after more than one year 7 ( 130,596) ( 281,973)
Provision for liabilities ( 24,936) ( 34,982)
Net assets 350,899 338,016
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account 350,799 337,916
Total shareholder's funds 350,899 338,016

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of MANAGED OPERATIONS AI LTD (registered number: 03990895) were approved and authorised for issue by the Director on 30 June 2025. They were signed on its behalf by:

RH White
Director
MANAGED OPERATIONS AI LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
MANAGED OPERATIONS AI LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
1. Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

General information and basis of accounting

Managed Operations AI Ltd (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page1. The nature of the company’s operations and its principal activities are set out in the directors' report on page 2.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be pounds sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pounds sterling (£).

Judgements and key sources of estimation uncertainty

There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts
recognised in the financial statements.

Revenue

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities and is net of Value Added Tax.

Taxation

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is
also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank on hand and call deposits.

Receivables

Receivables are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Inventories

Stocks are valued at the lower of cost and estimated selling price, after making due allowance for obsolete and slow moving items.

Payables

Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Hire purchase and leasing commitments

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a
straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Statement of Financial Position as a finance
lease obligation.

Lease payments are apportioned between finance costs in the Income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Tangible fixed assets

Property, plant and equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Plant and machinery 5 years straight line
Vehicles 5 years straight line
Fixtures and fittings 5 years straight line
Computer equipment 3 years straight line

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 0 0

3. Tangible assets

Plant and machinery Vehicles Fixtures and fittings Computer equipment Total
£ £ £ £ £
Cost
At 01 April 2024 16,437 228,744 5,231 4,948 255,360
At 31 March 2025 16,437 228,744 5,231 4,948 255,360
Accumulated depreciation
At 01 April 2024 14,487 93,534 2,921 4,487 115,429
Charge for the financial year 487 38,393 845 461 40,186
At 31 March 2025 14,974 131,927 3,766 4,948 155,615
Net book value
At 31 March 2025 1,463 96,817 1,465 0 99,745
At 31 March 2024 1,950 135,210 2,310 461 139,931

4. Debtors

2025 2024
£ £
Trade debtors 254,053 288,718
Prepayments 13,178 14,082
Other debtors 89,352 121,135
356,583 423,935

5. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 297,066 333,556

6. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 25,664 8,366
Accruals 1,740 1,650
Taxation and social security 48,452 50,654
Obligations under finance leases and hire purchase contracts 46,120 46,120
Other creditors 124,987 135,661
246,963 242,451

7. Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank loans 39,108 85,229
Other creditors 91,488 196,744
130,596 281,973

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Class A ordinary shares of £ 1.00 each 100 100