IRIS Accounts Production v25.3.0.601 09468785 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09468785 2024-03-31 09468785 2025-03-31 09468785 2024-04-01 2025-03-31 09468785 2023-03-31 09468785 2023-04-01 2024-03-31 09468785 2024-03-31 09468785 ns15:EnglandWales 2024-04-01 2025-03-31 09468785 ns14:PoundSterling 2024-04-01 2025-03-31 09468785 ns10:Director1 2024-04-01 2025-03-31 09468785 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09468785 ns10:SmallEntities 2024-04-01 2025-03-31 09468785 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09468785 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09468785 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09468785 ns10:FullAccounts 2024-04-01 2025-03-31 09468785 ns10:Director2 2024-04-01 2025-03-31 09468785 ns10:RegisteredOffice 2024-04-01 2025-03-31 09468785 ns5:CurrentFinancialInstruments 2025-03-31 09468785 ns5:CurrentFinancialInstruments 2024-03-31 09468785 ns5:ShareCapital 2025-03-31 09468785 ns5:ShareCapital 2024-03-31 09468785 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09468785 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09468785 ns5:FurnitureFittings 2024-03-31 09468785 ns5:FurnitureFittings 2024-04-01 2025-03-31 09468785 ns5:FurnitureFittings 2025-03-31 09468785 ns5:FurnitureFittings 2024-03-31 09468785 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09468785 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09468785 ns5:WithinOneYear 2025-03-31 09468785 ns5:WithinOneYear 2024-03-31 09468785 ns5:BetweenOneFiveYears 2025-03-31 09468785 ns5:BetweenOneFiveYears 2024-03-31 09468785 ns5:AllPeriods 2025-03-31 09468785 ns5:AllPeriods 2024-03-31

REGISTERED NUMBER: 09468785 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CHILDREN OF THE MANGROVE LIMITED

CHILDREN OF THE MANGROVE LIMITED (REGISTERED NUMBER: 09468785) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

| CHILDREN OF THE MANGROVE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| Directors: | Jonathan Charles-Brady

| Knowlton Crichlow

| Registered office: | Chester House

| Fulham Green

| 81-83 Fulham High Street

| London

| SW6 3JA

| Registered number: | 09468785 (England and Wales)

| Accountants: | Rock Tax & Accounting Ltd

| 69 High Street

| Southgate

| London

| N14 6LD

CHILDREN OF THE MANGROVE LIMITED (REGISTERED NUMBER: 09468785) |

BALANCE SHEET

31 MARCH 2025

31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 5,142 |  | 6,856 |  |

Current assets

Debtors | 5 | 274,604 |  | 127,577 |  |

Cash at bank and in hand | 277,355 |  | 56,166 |  |

551,959 |  | 183,743 |  |

Creditors

Amounts falling due within one year | 6 | 371,268 |  | 184,753 |  |

Net current assets/(liabilities) | 180,691 |  | (1,010 | ) |

Total assets less current liabilities | 185,833 |  | 5,846 |  |

Capital and reserves

Called up share capital | 1,000 |  | 20 |  |

Retained earnings | 184,833 |  | 5,826 |  |

Shareholders' funds | 185,833 |  | 5,846 |  |

185,833 |  | 5,846 |  |

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

Jonathan Charles-Brady - Director

CHILDREN OF THE MANGROVE LIMITED (REGISTERED NUMBER: 09468785) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | Statutory information

| Children Of The Mangrove Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

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 represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

| Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis.

| Depreciation is provided on the following basis:

| Fixtures and fittings - 25% Red. Bal.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

| Financial instruments

| The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors,creditors and loans to related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

CHILDREN OF THE MANGROVE LIMITED (REGISTERED NUMBER: 09468785) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | Accounting policies - continued

| Taxation

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

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours..

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | Employees and directors

| The average number of employees during the year was 26 (2024 - 28 ) .

CHILDREN OF THE MANGROVE LIMITED (REGISTERED NUMBER: 09468785) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | Tangible fixed assets

Fixtures |

and |

fittings |

| £

| Cost

| At 1 April 2024

| and 31 March 2025 | 63,272 |  |

| Depreciation

| At 1 April 2024 | 56,416 |  |

| Charge for year | 1,714 |  |

| At 31 March 2025 | 58,130 |  |

| Net book value

| At 31 March 2025 | 5,142 |  |

| At 31 March 2024 | 6,856 |  |

5. | Debtors: amounts falling due within one year |

31.3.25 | 31.3.24 |

| £ | £

| Trade debtors | 262,708 |  | 101,503 |  |

| Other debtors | 11,896 |  | 26,074 |  |

274,604 |  | 127,577 |  |

6. | Creditors: amounts falling due within one year |

31.3.25 | 31.3.24 |

| £ | £

| Trade creditors | 53,752 |  | 29,294 |  |

| Taxation and social security | 171,348 |  | 19,806 |  |

| Other creditors | 146,168 |  | 135,653 |  |

371,268 |  | 184,753 |  |

7. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25 | 31.3.24 |

| £ | £

| Within one year | 81,000 |  | 33,750 |  |

| Between one and five years | 128,250 |  | 209,250 |  |

209,250 |  | 243,000 |  |