2024-01-01 07882762 2024-12-31 07882762 2024-01-01 2024-12-31 07882762 2023-12-31 07882762 2023-01-01 2023-12-31 07882762 uk-core:WithinOneYear 2023-12-31 07882762 uk-core:WithinOneYear 2024-12-31 07882762 uk-core:AfterOneYear 2023-12-31 07882762 uk-core:AfterOneYear 2024-12-31 07882762 uk-core:ShareCapital 2024-12-31 07882762 uk-core:ShareCapital 2023-12-31 07882762 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 07882762 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 07882762 uk-bus:Director1 2024-01-01 2024-12-31 07882762 uk-core:NetGoodwill 2024-01-01 2024-12-31 07882762 uk-core:Goodwill 2023-12-31 07882762 uk-core:Goodwill 2024-12-31 07882762 uk-core:WithinOneYear 2024-12-31 07882762 uk-core:WithinOneYear 2023-12-31 07882762 uk-core:AfterOneYear uk-core:Secured 2024-12-31 07882762 uk-core:AfterOneYear uk-core:Secured 2023-12-31 iso4217:GBP xbrli:pure 07882762 uk-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07882762 uk-bus:FRS102 2024-01-01 2024-12-31 07882762 uk-bus:FilletedAccounts 2024-01-01 2024-12-31 07882762 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31
Mandalyns Ltd
Registered Number:07882762
For the year ended 31 December 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2024
Mandalyns Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
07882762
As at 31 December 2024
Mandalyns Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
4,012
5,349
3
4,012
5,349
Current assets
Inventories
7,924
7,603
4
Trade and other receivables
-
115,000
5
307,937
Cash and cash equivalents
198,314
320,917
315,861
Trade and other payables: amounts falling due within one
year
(49,525)
(58,419)
6
266,336
262,498
Net current assets
Total assets less current liabilities
266,510
271,685
Trade and other payables: amounts falling due after more
than one year
(21,359)
(11,568)
7
254,942
Net assets
250,326
Capital and reserves
Called up share capital
10
10
Retained earnings
254,932
250,316
254,942
250,326
Shareholders' funds
For the year ended 31 December 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
K Simmons Director
These financial statements were approved and authorised for issue by the Board on 01 September 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 December 2024
Mandalyns Ltd
Notes to the Financial Statements
Statutory Information
Mandalyns Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number
07882762.
Registered address:
15 Fountain Buildings
Lansdown Road
Bath
BA1 5DX
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of 10 years.
Property, plant and equipment
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:Plant&Machinery 25% reducing balance.
Inventories
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.
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5
For the year ended 31 December 2024
Mandalyns Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 January 2024
90,000
At 31 December 2024
90,000
Amortisation
At 01 January 2024
90,000
At 31 December 2024
90,000
Net book value
At 31 December 2024
-
At 31 December 2023
-
3. Property, plant and equipment
Plant and
machinery
£
Cost or
valuation
At 01 January 2024
28,110
At 31 December 2024
28,110
Provision for depreciation and impairment
At 01 January 2024
22,761
Charge for year
1,337
At 31 December 2024
24,098
At 31 December 2024
Net book value
4,012
At 31 December 2023
5,349
4. Inventories
2023
2024
£
£
Stocks
7,603
7,924
5. Trade and other receivables
2023
2024
£
£
Other debtors
115,000
-
3 of 4
6
For the year ended 31 December 2024
Mandalyns Ltd
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
10,000
10,000
Trade creditors
4,683
4,469
Taxation and social security
11,207
8,403
Other creditors
32,529
26,653
58,419
49,525
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
11,568
21,359
8. Average number of persons employed
During the year the average number of employees was 13 (2023 : 13)
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