Mansa Limited - Filleted accounts

Registered number

05156433

Mansa Limited

Filleted Accounts

5 April 2025

Mansa Limited
Registered number:		05156433
Balance Sheet
as at 5 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		123,183			126,341

Current assets
Stocks		13,500			52,500
Debtors	4	536,722			507,727
Cash at bank and in hand		152,665			125,495
		702,887			685,722

Creditors: amounts falling due within one year	5	(620,487)			(581,775)

Net current assets			82,400			103,947

Total assets less current liabilities			205,583			230,288

Creditors: amounts falling due after more than one year	6		(1,679)			(11,679)



Net assets			203,904			218,609

Capital and reserves
Called up share capital			1			1
Profit and loss account			203,903			218,608

Shareholder's funds			203,904			218,609

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Wheeler
Director
Approved by the board on 3 January 2026

Mansa Limited
Notes to the Accounts
for the year ended 5 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small company regime). The significant accounting policies applied in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold land and buildings			2% of cost
	Leasehold land and buildings			over 5 years
	Plant and machinery			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 6 April 2024			139,232		16,594		155,826
	At 5 April 2025			139,232		16,594		155,826

	Depreciation
	At 6 April 2024			14,549		14,936		29,485
	Charge for the year			2,517		641		3,158
	At 5 April 2025			17,066		15,577		32,643

	Net book value
	At 5 April 2025			122,166		1,017		123,183
	At 5 April 2024			124,683		1,658		126,341


4	Debtors					2025		2024
£							£

	Trade debtors					497,785		499,804
	Other debtors					38,937		7,923
						536,722		507,727


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					421,237		495,746
	Taxation and social security costs					7,078		6,920
	Other creditors					182,172		69,109
						620,487		581,775


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					1,679		11,679


7	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		1		1		1


8	Other information

	Mansa Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Fides House
	10 Chertsey Road
	Woking
	Surrey
	GU21 5AB