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Registered number: 10117459
MANO GROUP LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2024
MANO GROUP LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
MANO GROUP LIMITED
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 10117459

| 2024 | 2023
--- | --- | ---
| Notes | $ | $ | $ | $
FIXED ASSETS
Intangible Assets | 4 |  | 512,810 |  | 586,068
Tangible Assets | 5 |  | - |  | 1,648
Fixed Assets Investments | 6 |  | 11,699,171 |  | 8,649,262
|  |  | 12,211,981 |  | 9,236,978
CURRENT ASSETS
Debtors | 7 | 84,402 |  | 84,402 |
Cash at bank and in hand |  | 60,971 |  | 100,266 |
|  | 145,373 |  | 184,668 |
Creditors: Amounts Falling Due Within One Year | 8 | (324,900 ) |  | (282,694 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (179,527 ) |  | (98,026 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,032,454 |  | 9,138,952
NET ASSETS |  |  | 12,032,454 |  | 9,138,952
CAPITAL AND RESERVES
Called up share capital | 9 |  | 121 |  | 121
Share premium account |  |  | 2,159,692 |  | 2,159,692
Other reserves |  |  | 12,010,634 |  | 8,744,635
Profit and Loss Account |  |  | (2,137,993 ) |  | (1,765,496 )
SHAREHOLDERS' FUNDS |  |  | 12,032,454 |  | 9,138,952

Page 1
Page 2
MANO GROUP LIMITED
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Moe Nesr Director
18/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
MANO GROUP LIMITED
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
MANO GROUP LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10117459 . The registered office is 9th Floor 107 Cheapside, London, EC2V 6DN.
The presentation currency of the financial statements is in US Dollar ($).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33.3% on cost

2.4. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company
after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
2.5. Foreign Currencies
Assets and liabilities denominated in foreign currencies are translated into dollars ($) at the exchange rates prevailing at the statement of financial position date. Transactions in foreign currencies are translated into $ at the exchange rate on the date of the transaction. Exchange differences arising on translation are recognised in the operating result.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
Page 3
Page 4
MANO GROUP LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.
There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.
There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.
There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.
2.8. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
2.9. Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of ten years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets

| Computer Software
--- | ---
| $
Cost
As at 1 January 2024 | 732,584
As at 31 December 2024 | 732,584
Amortisation
As at 1 January 2024 | 146,516
Provided during the period | 73,258
As at 31 December 2024 | 219,774
Net Book Value
As at 31 December 2024 | 512,810
As at 1 January 2024 | 586,068

Page 4
Page 5
MANO GROUP LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Tangible Assets

| Computer Equipment
--- | ---
| $
Cost
As at 1 January 2024 | 4,942
As at 31 December 2024 | 4,942
Depreciation
As at 1 January 2024 | 3,294
Provided during the period | 1,648
As at 31 December 2024 | 4,942
Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | 1,648

6. Fixed Assets Investments

| Unlisted
--- | ---
| $
Cost or Valuation
As at 1 January 2024 | 8,649,262
Additions | 3,183,151
Disposals | (133,242 )
As at 31 December 2024 | 11,699,171
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 11,699,171
As at 1 January 2024 | 8,649,262

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| $ |  | $
Due within one year
Other debtors | 84,402 |  | 84,402

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| $ |  | $
Trade creditors | 8,238 |  | 8,237
Other creditors | 316,662 |  | 274,457
| 324,900 |  | 282,694

Page 5
Page 6
MANO GROUP LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| $ |  | $
Allotted, Called up and fully paid | 121 |  | 121

10. Ultimate Controlling Party
The company's ultimate controlling party is MWF Ltd and the ultimate controlling party is Moe Nesr by virtue of his shareholding in the company.
Page 6