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Registered number: 06622528 MANAIA-KORU REALTY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
MANAIA-KORU REALTY LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 8
MANAIA-KORU REALTY LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MANAIA-KORU REALTY LIMITED FOR THE PERIOD ENDED 31 MARCH 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manaia-Koru Realty Limited for the period ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Manaia-Koru Realty Limited, as a body, in accordance with the terms of our engagement letter dated 11 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Manaia-Koru Realty Limited and state those matters that we have agreed to state to the Board of directors of Manaia-Koru Realty Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manaia-Koru Realty Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Manaia-Koru Realty Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manaia-Koru Realty Limited. You consider that Manaia-Koru Realty Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Manaia-Koru Realty Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 6 November 2025 Page 1
MANAIA-KORU REALTY LIMITED REGISTERED NUMBER: 06622528 BALANCE SHEET AS AT 31 MARCH 2025
|  | 31 March |  | 30 June
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 4,299 |  | 1,940
|  |  | 4,299 |  | 1,940
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,001 |  | 4,495 |
Current asset investments | 6 | 25,527 |  | 22,117 |
Cash at bank and in hand |  | 7,899 |  | 4,653 |
|  | 37,427 |  | 31,265 |
Creditors: amounts falling due within one year | 7 | (4,460) |  | (7,742) |
Net current assets |  |  | 32,967 |  | 23,523
Total assets less current liabilities |  |  | 37,266 |  | 25,463
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,075) |  | (485) |
|  |  | (1,075) |  | (485)
Net assets |  |  | 36,191 |  | 24,978
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 36,091 |  | 24,878
|  |  | 36,191 |  | 24,978
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 2
MANAIA-KORU REALTY LIMITED REGISTERED NUMBER: 06622528 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2025.
Miss K M Lewis
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
MANAIA-KORU REALTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office address of the company is 7 The Close, Norwich, Norfolk, NR1 4DJ. Its principal activity is the provision of consultancy services. The principal place of business is Sidcup. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue represents income from consultancy and is measured as the fair value of the consideration received or receivable, excluding discounts and rebates. The Company is not registered for value added tax. Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract and when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date. Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
MANAIA-KORU REALTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | straight line
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 profit or loss.
| 2.6 | 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.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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
| The average monthly number of employees, including directors, during the period was 2 (year ended 30 June 2024: 2).
Page 5
MANAIA-KORU REALTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 3,841
| Additions | 5,574
| Disposals | (229)
| At 31 March 2025 | 9,186
| Depreciation |
| At 1 July 2024 | 1,901
| Charge for the period on owned assets | 3,062
| Disposals | (76)
| At 31 March 2025 | 4,887
| Net book value |
| At 31 March 2025 | 4,299
| At 30 June 2024 | 1,940
5. | Debtors
|  |  |  |  | 31 March | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,595 | 3,212
| Other debtors | 2,406 | 1,283
|  | 4,001 | 4,495
Page 6
MANAIA-KORU REALTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
6. | Current asset investments
|  |  |  |  | 31 March | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank balances | 25,527 | 22,117
|  | 25,527 | 22,117
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 2,845 | 5,542
| Other creditors | 3 | 675
| Accruals and deferred income | 1,612 | 1,525
|  | 4,460 | 7,742
8. | Share capital
|  |  |  |  | 31 March | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 51 'A' ordinary shares of £1.00 each | 51 | 51
|  | 49 'B' ordinary shares of £1.00 each | 49 | 49
|  |  | 100 | 100
9. | Transactions with directors
As at 1 July 2024 a director owed the company £1,283. During the period the company met personal expenses of £750 and the director personally met company expenses of £234. No interest is charged. As a result, as at 31 March 2025 the director owed the company £1,799. Page 7
MANAIA-KORU REALTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
10. | Related party transactions
| As at 31 March 2025 the company owed a director £ 3 (30 June 2024: £674). The loan is repayable upon demand. No interest is charged.
Page 8