REGISTERED NUMBER: 08074413 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

MANRAJ LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr Maneesh C Patel

REGISTERED OFFICE:

8 Glentham Road

London

SW13 9JB

REGISTERED NUMBER:

08074413 (England and Wales)

FIXED ASSETS

Investments

4

50,752

50,752

CURRENT ASSETS

Debtors

5

217,851

140,169

Cash at bank and in hand

497,349

444,708

715,200

584,877

CREDITORS

Amounts falling due within one year

6

99,468

86,725

NET CURRENT ASSETS

615,732

498,152

TOTAL ASSETS LESS CURRENT LIABILITIES

666,484

548,904

CAPITAL AND RESERVES

Called up share capital

7

9

9

Retained earnings

666,475

548,895

SHAREHOLDERS' FUNDS

666,484

548,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 18th November 2025 and were signed by:

Dr Maneesh C Patel - Director

1.	STATUTORY INFORMATION

Manraj Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08074413 and registered office address is 8 Glentham Road, London, SW13 9JB.

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.

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.

Investments

Investment in unlisted company shares, whose market value can be reliably determined, are measured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the year. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are measured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit and loss for the period.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

and 31st March 2025

50,752

NET BOOK VALUE

At 31st March 2025

50,752

At 31st March 2024

50,752

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

73,079

55,118

Other debtors

144,772

85,051

217,851

140,169

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

92,366

83,225

Other creditors

7,102

3,500

99,468

86,725

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3

A Ordinary

£1

3

3

3

B Ordinary Non voting

£1

3

3

3

C ordinary Non voting

£1

3

3

9

9

8.	RELATED PARTY DISCLOSURES

The amount due to the Director at the year-end was £3,427 (2024: £71,154 due to the company from the director)

9.	POST BALANCE SHEET EVENTS

Post year end, total dividends of £400,000 was declared to the director.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr MC Patel by virtue of his ownership of the all of the voting shares issued by the Company.