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Company Registration No. 04889008 (England and Wales)
Manh Han Limited Unaudited accounts for the year ended 31 March 2025
Manh Han Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,898,991 
1,893,893 
Investment property
317,035 
317,035 
2,216,026 
2,210,928 
Current assets
Inventories
185,000 
190,000 
Debtors
298,234 
233,376 
Cash at bank and in hand
911,270 
570,210 
1,394,504 
993,586 
Creditors: amounts falling due within one year
(326,385)
(237,229)
Net current assets
1,068,119 
756,357 
Net assets
3,284,145 
2,967,285 
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
3,284,140 
2,967,280 
Shareholders' funds
3,284,145 
2,967,285 
For the 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. 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 7 December 2025 and were signed on its behalf by
Manh Han Director Company Registration No. 04889008
- 2 -
Manh Han Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Manh Han Limited is a private company, limited by shares, registered in England and Wales, registration number 04889008. The registered office is 38 , Hallmark Trading Centre, Fourth Way, Wembley, HA9 0LB.
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.
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:
Land & buildings
0
Plant & machinery
25%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
1,876,528 
35,302 
453 
1,912,283 
Additions
9,098 
- 
- 
9,098 
At 31 March 2025
1,885,626 
35,302 
453 
1,921,381 
Depreciation
At 1 April 2024
- 
17,937 
453 
18,390 
Charge for the year
- 
4,000 
- 
4,000 
At 31 March 2025
- 
21,937 
453 
22,390 
Net book value
At 31 March 2025
1,885,626 
13,365 
- 
1,898,991 
At 31 March 2024
1,876,528 
17,365 
- 
1,893,893 
5
Investment property
2025 
£ 
Fair value at 1 April 2024
317,035 
At 31 March 2025
317,035 
- 3 -
Manh Han Limited Notes to the Accounts for the year ended 31 March 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
261,475 
25,935 
Accrued income and prepayments
36,436 
- 
Other debtors
323 
207,441 
298,234 
233,376 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
64,358 
33,274 
Trade creditors
91,401 
19,729 
Taxes and social security
147,544 
167,607 
Other creditors
6,269 
16,619 
Loans from directors
16,813 
- 
326,385 
237,229 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Manh Han
Loans
96,625 
54,717 
151,342 
- 
96,625 
54,717 
151,342 
- 
9
Average number of employees
During the year the average number of employees was 4 (2024: 3).
- 4 -