Company registration number 08443864 (England and Wales)
Manusamoa Tuilagi (UK) Ltd
Unaudited financial statements
For the year ended 30 April 2025
Manusamoa Tuilagi (UK) Ltd
Company information
Director
M E Tuilagi
Company number
08443864
Registered office
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
MANUSAMOA TUILAGI (UK) LTD
Manusamoa Tuilagi (UK) Ltd
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
MANUSAMOA TUILAGI (UK) LTD
Manusamoa Tuilagi (UK) Ltd
Report to the director on the preparation of the unaudited statutory accounts of manusamoa tuilagi (uk) ltd
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manusamoa Tuilagi (UK) Ltd for the year ended 30 April 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Manusamoa Tuilagi (UK) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Manusamoa Tuilagi (UK) Ltd and state those matters that we have agreed to state to the b oard of d irectors of Manusamoa Tuilagi (UK) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manusamoa Tuilagi (UK) Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Manusamoa Tuilagi (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manusamoa Tuilagi (UK) Ltd. You consider that Manusamoa Tuilagi (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Manusamoa Tuilagi (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
13 January 2026
MANUSAMOA TUILAGI (UK) LTD
Manusamoa Tuilagi (UK) Ltd
Balance sheet
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
404,895
378,839
Cash at bank and in hand
171,511
228,483
576,406
607,322
Creditors: amounts falling due within one year
4
(5,551)
(42,008)
Net current assets
570,855
565,314
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
570,755
565,214
Total equity
570,855
565,314

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 January 2026
M E Tuilagi
Director
Company registration number 08443864 (England and Wales)
Manusamoa Tuilagi (UK) Ltd
Notes to the financial statements
For the year ended 30 April 2025
- 3 -
1
Accounting policies
Company information

Manusamoa Tuilagi (UK) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Manusamoa Tuilagi (UK) Ltd
Notes to the financial statements (continued)
For the year ended 30 April 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
70,200
Other debtors
404,895
308,639
404,895
378,839
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,448
4,841
Taxation and social security
1,941
34,880
Other creditors
2,162
2,287
5,551
42,008
Manusamoa Tuilagi (UK) Ltd
Notes to the financial statements (continued)
For the year ended 30 April 2025
- 5 -
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary £1 shares of £1 each
100
100
100
100
6
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Interest Free
-
136,360
105,768
(5,554)
236,574
136,360
105,768
(5,554)
236,574
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