REGISTERED NUMBER: 01480030 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MANISHA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G Somani

SECRETARY:

Ms A Somani

REGISTERED OFFICE:

9 Selvage Road

Mill Hill

London

NW7 3SS

REGISTERED NUMBER:

01480030 (England and Wales)

ACCOUNTANTS:

Dawn & Co

35A High Street

Ruislip

Middlesex

HA4 7AU

FIXED ASSETS

Tangible assets

4

780

975

Investment property

5

2,230,000

2,250,000

2,230,780

2,250,975

CURRENT ASSETS

Cash at bank

1,384

4,906

CREDITORS

Amounts falling due within one year

6

111,516

103,130

NET CURRENT LIABILITIES

(110,132

)

(98,224

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,120,648

2,152,751

CREDITORS

Amounts falling due after more than one year

7

(331,892

)

(347,978

)

PROVISIONS FOR LIABILITIES

(224,440

)

-

NET ASSETS

1,564,316

1,804,773

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

8

1,644,113

1,664,113

Retained earnings

(79,799

)

140,658

1,564,316

1,804,773

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 director acknowledges her 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 director and authorised for issue on 24 December 2025 and were signed by:

Mrs G Somani - Director

1.	STATUTORY INFORMATION

Manisha 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Investment property

Investment properties are properties 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:

(i) investment properties whose fair value can be measured reliably without undue cost or effort are

held at fair value. Any gains or losses arising from changes in the fair value are recognised in profit or

loss in the period that they arise; and

(ii) no depreciation is provided in respect of investment properties applying the fair value model.

If a reliable measure is not available without undue cost or effort for an item of investment property,

this item is thereafter accounted for as tangible fixed assets in accordance with FRS 102 section 17

until a reliable measure of fair value becomes available.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

8,403

DEPRECIATION

At 1 April 2024

7,428

Charge for year

195

At 31 March 2025

7,623

NET BOOK VALUE

At 31 March 2025

780

At 31 March 2024

975

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

2,250,000

Revaluations

(20,000

)

At 31 March 2025

2,230,000

NET BOOK VALUE

At 31 March 2025

2,230,000

At 31 March 2024

2,250,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2000

454,101

Valuation in 2024

1,210,012

Valuation in 2025

(20,000

)

Cost

585,887

2,230,000

The fair value of the Company's investment property is based on the latest third party valuation which was

performed in July 2025 by Trend & Thomas Surveyors Ltd, Independent Chartered Surveyors.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

981

6,939

Other creditors

110,535

96,191

111,516

103,130

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

331,892

347,978

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

1,664,113

Revaluation reserve on Inv Pro

(20,000

)

At 31 March 2025

1,644,113