REGISTERED NUMBER: 10758714 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Manttra Uk Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A N Barnard

Anurag Malhotra

REGISTERED OFFICE:

Suite 11 Rauter House

Sybron Way

Crowborough

East Sussex

TN6 3DZ

REGISTERED NUMBER:

10758714 (England and Wales)

ACCOUNTANTS:

AJ Wheeler Limited

338 London Road

Portsmouth

Hampshire

PO2 9JY

FIXED ASSETS

Tangible assets

4

113

113

CURRENT ASSETS

Stocks

182,012

594,979

Debtors

5

367,113

154,661

Cash at bank

57,921

58,252

607,046

807,892

CREDITORS

Amounts falling due within one year

6

601,004

491,614

NET CURRENT ASSETS

6,042

316,278

TOTAL ASSETS LESS CURRENT LIABILITIES

6,155

316,391

CREDITORS

Amounts falling due after more than one year

7

4,449

27,441

NET ASSETS

1,706

288,950

CAPITAL AND RESERVES

Called up share capital

9

1,013,912

1,013,912

Retained earnings

(1,012,206

)

(724,962

)

SHAREHOLDERS' FUNDS

1,706

288,950

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 17 December 2025 and were signed on its behalf by:

A N Barnard - Director

1.	STATUTORY INFORMATION

Manttra Uk 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

591

DEPRECIATION

At 1 April 2024

and 31 March 2025

478

NET BOOK VALUE

At 31 March 2025

113

At 31 March 2024

113

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

320,292

137,134

Other debtors

46,821

17,527

367,113

154,661

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

390,249

374,973

Taxation and social security

162,986

115,391

Other creditors

47,769

1,250

601,004

491,614

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,449

27,441

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

The bank loan obtained was a Government supported Bounce Back Loan and is not secured

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

605,050

Share capital 1

1

1,013,912

1,013,912

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Manttra Sourcing Services PrivateLtd.

A company situated and registered in India.

A N Barnard based in the UK controls day to day management.