ACCOUNTS - Final Accounts preparation

Operating (loss)/profit

The operating (loss)/profit is stated after charging:

Registered number: 11904895

MANALO ADVISORS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ


MANALO ADVISORS LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MANALO ADVISORS LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manalo Advisors Limited for the year ended 31 March 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 Board of Directors of Manalo Advisors Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Manalo Advisors Limited and state those matters that we have agreed to state to the Board of Directors of Manalo Advisors Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manalo Advisors Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Manalo Advisors Limited 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 loss of Manalo Advisors Limited. You consider that Manalo Advisors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Manalo Advisors Limited. 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 financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

22 July 2025

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MANALO ADVISORS LIMITED REGISTERED NUMBER:11904895

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	7		4,835		5,368
Investments			25,120		-
			29,955		5,368
Current assets
Debtors: amounts falling due within one year	8	69,816		138,551
Current asset investments	9	409,246		338,580
Cash at bank		363,797		630,362
		842,859		1,107,493
Creditors: amounts falling due within one year	11	(156,217)		(229,691)
Net current assets			686,642		877,802
Total assets less current liabilities			716,597		883,170

Net assets			716,597		883,170

Capital and reserves
Called up share capital	100	100
Share premium account	64,900	64,900
Profit and loss account	651,597	818,170
	716,597	883,170

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 July 2025.

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MANALO ADVISORS LIMITED REGISTERED NUMBER:11904895

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

___________________________

R A Manalo

Director

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MANALO ADVISORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Manalo Advisers Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11904895 and its registered address is 2nd Floor, Heathmans House, 19 Heathmans Road, England, SW6 4TJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

2.2

Turnover

Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

2.3

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.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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MANALO ADVISORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	33%
				Computer equipment	-	33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the income statement.

2.5

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.

2.6

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease

2.7

Investments

i) Fixed asset investments are long term investments in unlisted securities which are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses. The carrying value is reviewed for impairment annually.

ii) Current asset investments are short term, highly liquid, listed and unlisted securities, which are measured at fair value. Changes in fair value are recognised in the Income Statement. Fair value is estimated by using a valuation technique based on market value.

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MANALO ADVISORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

3.	Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

Depreciation - owned assets

2,988

2,455

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Corporation tax
Current tax on profits for the year	(8,996)	95,409
	(8,996)	95,409

Total current tax	(8,996)	95,409

	Deferred tax
	Total deferred tax	-	-


		(8,996)	95,409

	UK corporation tax was charged at 25% in 2024.

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MANALO ADVISORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 April 2024	10,367	3,749	14,116
Additions	1,326	1,129	2,455
At 31 March 2025	11,693	4,878	16,571
Depreciation
At 1 April 2024	6,566	2,182	8,748
Charge for the year	2,137	851	2,988
At 31 March 2025	8,703	3,033	11,736
Net book value
At 31 March 2025	2,990	1,845	4,835
At 31 March 2024	3,801	1,567	5,368

8.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	Additions	25,120
	At 31 March 2025	25,120

The company holds 0.2% of capital in S.A Golf Country Club de Cannes Mougins, a company registered
in France, a private golf club.

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MANALO ADVISORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	1,675	27,702
Other debtors	8,996	-
Prepayments and accrued income	59,145	110,849
	69,816	138,551

10.	Current asset investments
		2025	2024
		£	£

Listed investments	385,884	45,646
Unlisted investments	23,362	292,934
	409,246	338,580

11.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,929	-
Corporation tax	-	95,409
Other taxation and social security	4,653	33,501
Other creditors	136,262	71,068
Accruals and deferred income	13,373	29,713
	156,217	229,691

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MANALO ADVISORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

12.	Retained earnings
		2025
		£


	At 1 April 2024	818,170
	Loss for the year	(36,573)
	Dividends	(130,000)
	At 31 March 2025	651,597

13.

Related party transactions

During the year, Mr R Manalo, a director of the company, has invoiced Manalo Advisors Limited rent in the value of £5,143 (2024: £21,223) as per conditions stated in the licence agreement, all of which have been paid by the year end.

During the year, Manalo SAS, a company registered in France of which Mr R Manalo and Mrs N Manalo are also directors, has invoiced Manalo Advisors Limited consulting fees in the value of £62,549 (2023: £47,577), all of which have been paid by the year end.

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