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Company Registration No. 8024868 (England and Wales)
MANISHA RETAILING LTD Unaudited accounts for the year ended 30 September 2024
MANISHA RETAILING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MANISHA RETAILING LTD Company Information for the year ended 30 September 2024
Director
Kanagasabi Panchan
Company Number
8024868 (England and Wales)
Registered Office
209 The Heights Northolt Middlesex UB5 4BX England
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
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MANISHA RETAILING LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
9,000 
10,000 
Tangible assets
5
187,076 
188,846 
196,076 
198,846 
Current assets
Inventories
134,234 
109,385 
Cash at bank and in hand
20,247 
5,162 
154,481 
114,547 
Creditors: amounts falling due within one year
6
(325,972)
(298,477)
Net current liabilities
(171,491)
(183,930)
Net assets
24,585 
14,916 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
24,584 
14,915 
Shareholders' funds
24,585 
14,916 
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 September 2025 and were signed on its behalf by
Kanagasabi Panchan Director Company Registration No. 8024868
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MANISHA RETAILING LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
MANISHA RETAILING LTD is a private company, limited by shares, registered in England and Wales, registration number 8024868. The registered office is 209 The Heights, Northolt, Middlesex, UB5 4BX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
10,000 
At 30 September 2024
10,000 
Amortisation
At 1 October 2023
- 
Charge for the year
1,000 
At 30 September 2024
1,000 
Net book value
At 30 September 2024
9,000 
At 30 September 2023
10,000 
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MANISHA RETAILING LTD Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
180,000 
21,429 
5,850 
30,520 
2,025 
239,824 
At 30 September 2024
180,000 
21,429 
5,850 
30,520 
2,025 
239,824 
Depreciation
At 1 October 2023
- 
18,103 
4,872 
26,352 
1,651 
50,978 
Charge for the year
- 
665 
196 
834 
75 
1,770 
At 30 September 2024
- 
18,768 
5,068 
27,186 
1,726 
52,748 
Net book value
At 30 September 2024
180,000 
2,661 
782 
3,334 
299 
187,076 
At 30 September 2023
180,000 
3,326 
978 
4,168 
374 
188,846 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,395 
1,435 
Trade creditors
20,901 
4,903 
Taxes and social security
25,996 
40,121 
Loans from directors
277,680 
252,018 
325,972 
298,477 
7
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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