Acorah Software Products - Accounts Production 16.6.950 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10085833 Ms Yanfei Mai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10085833 2024-03-31 10085833 2025-03-31 10085833 2024-04-01 2025-03-31 10085833 frs-core:CurrentFinancialInstruments 2025-03-31 10085833 frs-core:FurnitureFittings 2025-03-31 10085833 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10085833 frs-core:FurnitureFittings 2024-03-31 10085833 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 10085833 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 10085833 frs-core:ShareCapital 2025-03-31 10085833 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10085833 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10085833 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10085833 frs-bus:SmallEntities 2024-04-01 2025-03-31 10085833 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10085833 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10085833 frs-bus:Director1 2024-04-01 2025-03-31 10085833 frs-countries:EnglandWales 2024-04-01 2025-03-31 10085833 2023-03-31 10085833 2024-03-31 10085833 2023-04-01 2024-03-31 10085833 frs-core:CurrentFinancialInstruments 2024-03-31 10085833 frs-core:ShareCapital 2024-03-31 10085833 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10085833
Manyan Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Manyan Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Manyan Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10085833

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 439,531 |  | 439,531
|  |  | 439,531 |  | 439,531
CURRENT ASSETS
Cash at bank and in hand |  | 2,843 |  | 1,736 |
|  | 2,843 |  | 1,736 |
Creditors: Amounts Falling Due Within One Year | 5 | (444,575 ) |  | (444,835 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (441,732 ) |  | (443,099 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,201 ) |  | (3,568 )
NET LIABILITIES |  |  | (2,201 ) |  | (3,568 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (2,202 ) |  | (3,569 )
SHAREHOLDERS' FUNDS |  |  | (2,201) |  | (3,568)

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Yanfei Mai Director
18 December 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Manyan Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Manyan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10085833 . The registered office is 199 Rickmansworth Road, Watford, WD18 7JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as The director has identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, notwithstanding the company's net current liabilities, which the director believes to be appropriate for the following reasons. The company is dependent for its working capital on funds provided to it by the company's director, Ms Yanfei Mai. Ms Yan Fe Mai has provided the company with an undertaking that, for at least 12 months from the date of approval of these financial statements, it will continue to make available such funds as are needed by the company.
This should enable the company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due for payment. As with any company placing reliance on other entities for financial support, the director acknowledges that there can be no certainty that this support will continue, although, at the date of approval of these financial statements, She has no reason to believe that it will not do so.
Based on this undertaking the director believes that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.
2.3. Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year exclusive of Value Added Tax.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on cost

2.5. Investment Properties
All investment properties are propeties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition:
1) Invesment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Changes in fair value are recognised in the profit and loss account.
2) No depreciation is provided for.
Invesmtent properties fair value is determined by the director based on his understanding of property market conditions and the specific properties concerned. Any gain or loss arising from a change in fair value is recognised in the profit and loss account.
Page 2
Page 3
Manyan Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial instruments
Other debtors
Other debtors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate for a similar debt instrument.
Other creditors
Other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate for a similar debt instrument.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Acquisitions and disposals of properties
Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the financial statements accordingly.
3. Average Number of Employees
Average number of employees, including directors, during the year was NIL (2024: NIL)
- -
Page 3
Page 4
Manyan Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 439,531 | 588 | 440,119
As at 31 March 2025 | 439,531 | 588 | 440,119
Depreciation
As at 1 April 2024 | - | 588 | 588
As at 31 March 2025 | - | 588 | 588
Net Book Value
As at 31 March 2025 | 439,531 | - | 439,531
As at 1 April 2024 | 439,531 | - | 439,531

Tha analysis of the cost or valuation of the above assets is as follows：

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
At cost | - | 588 | 588
At valuation | 439,531 | - | 439,531
| 439,531 | 588 | 440,119

The company's investment property is included in the Financial Statements at Director's valuation.
The company's residential property valued using a sales valuation approach, derived from recent comparable transactions in the market, adjusted by applying discounts to reflect status of occupation and condition.
The historical cost of investment property is £439,531.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 40 |  | -
Other creditors | 443,535 |  | 443,835
Accruals and deferred income | 1,000 |  | 1,000
| 444,575 |  | 444,835

Other creditors include amounts aggregating £443,435 (2024: £443,835) due to the director of this company. The loan is interest free and repayable on demand.
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Accounting estimates and judgements
Property valuations
The valuation of the company's property portfolio is inherently subjective, depending on many factors, including the individual nature of each property, its location and expected future net rental values, market yields and comparable market transactions. Therefore the valuations are subject to a degree of uncertainty and are made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.
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