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COMPANY REGISTRATION NUMBER: 13886368

Manzo Steakeria Limited

Filleted Unaudited Financial Statements

28 February 2025

Manzo Steakeria Limited

Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £

Current assets

Cash at bank and in hand | 10 | 10

Creditors: amounts falling due within one year | 5 | 16,525 | 16,525
| -------- | --------
Net current liabilities | 16,515 | 16,515
| -------- | --------
Total assets less current liabilities | ( 16,515) | ( 16,515)

Creditors: amounts falling due after more than one year | 6 | 21,430 | 21,430
| -------- | --------
Net liabilities | ( 37,945) | ( 37,945)
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 38,045) | ( 38,045)
| -------- | --------
Shareholders deficit | ( 37,945) | ( 37,945)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The company did not trade during the year and has not made either a profit or loss.
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 February 2026 , and are signed on behalf of the board by:

Mr Alex Cook |
Director |

Company registration number: 13886368

Manzo Steakeria Limited

Notes to the Financial Statements

Year ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Roslyns Accounting Company, Suite C, The Quadrant, Parkway Avenue, Sheffield, S9 4WG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company had net liabilities of £37,945. The company remained dormant throughout the period and will continue as a dormant company for the foreseeable future.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% reducing balance

Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 9 ).
5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 16,196 | 16,196
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 329 | 329
| -------- | --------
| 16,525 | 16,525
| -------- | --------

6. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 21,430 | 21,430
| -------- | --------

7. Financial instruments
For financial instruments measured at fair value, the basis for determining fair value must be disclosed. When a valuation technique is used, the assumptions applied in determining fair value for each class of financial assets or financial liabilities must be disclosed. If a reliable measure of fair value is no longer available for ordinary or preference shares measured at fair value through profit or loss, this must also be disclosed.
8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr Alex Cook | ( 21,430) | – | ( 21,430)
|  | -------- | ---- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr Alex Cook | ( 8,378) | ( 13,052) | ( 21,430)
|  | ------- | -------- | --------