IRIS Accounts Production v25.4.12.37 14853504 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false false true false Ordinary A 1.00000 Preference 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14853504 2024-05-31 14853504 2025-05-31 14853504 2024-06-01 2025-05-31 14853504 2023-05-07 14853504 2023-05-08 2024-05-31 14853504 2024-05-31 14853504 ns15:EnglandWales 2024-06-01 2025-05-31 14853504 ns14:PoundSterling 2024-06-01 2025-05-31 14853504 ns10:Director1 2024-06-01 2025-05-31 14853504 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14853504 ns10:SmallEntities 2024-06-01 2025-05-31 14853504 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14853504 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 14853504 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14853504 ns10:FullAccounts 2024-06-01 2025-05-31 14853504 1 2024-06-01 2025-05-31 14853504 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 14853504 ns10:OrdinaryShareClass3 2024-06-01 2025-05-31 14853504 ns10:Director2 2024-06-01 2025-05-31 14853504 ns10:RegisteredOffice 2024-06-01 2025-05-31 14853504 ns5:CurrentFinancialInstruments 2025-05-31 14853504 ns5:CurrentFinancialInstruments 2024-05-31 14853504 ns5:ShareCapital 2025-05-31 14853504 ns5:ShareCapital 2024-05-31 14853504 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 14853504 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 14853504 ns5:NetGoodwill 2024-06-01 2025-05-31 14853504 ns5:LeaseholdImprovements 2024-06-01 2025-05-31 14853504 ns5:FurnitureFittings 2024-06-01 2025-05-31 14853504 ns5:ComputerEquipment 2024-06-01 2025-05-31 14853504 ns5:NetGoodwill 2024-05-31 14853504 ns5:NetGoodwill 2025-05-31 14853504 ns5:NetGoodwill 2024-05-31 14853504 ns5:PlantMachinery 2024-05-31 14853504 ns5:PlantMachinery 2024-06-01 2025-05-31 14853504 ns5:PlantMachinery 2025-05-31 14853504 ns5:PlantMachinery 2024-05-31 14853504 ns5:WithinOneYear 2025-05-31 14853504 ns5:WithinOneYear 2024-05-31 14853504 ns5:BetweenOneFiveYears 2025-05-31 14853504 ns5:BetweenOneFiveYears 2024-05-31 14853504 ns5:MoreThanFiveYears 2025-05-31 14853504 ns5:MoreThanFiveYears 2024-05-31 14853504 ns5:AllPeriods 2025-05-31 14853504 ns5:AllPeriods 2024-05-31 14853504 ns5:DeferredTaxation 2024-05-31 14853504 ns5:DeferredTaxation 2024-06-01 2025-05-31 14853504 ns5:DeferredTaxation 2025-05-31 14853504 ns10:OrdinaryShareClass1 2025-05-31 14853504 ns10:OrdinaryShareClass3 2025-05-31

REGISTERED NUMBER: 14853504 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

MANA DINING LTD

| MANA DINING LTD (REGISTERED NUMBER: 14853504) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MANA DINING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | D M Kerr

| J Kerr

| REGISTERED OFFICE: | C/O Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Litlington

| Cambridgeshire

| SG8 0SS

| BUSINESS ADDRESS: | 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| REGISTERED NUMBER: | 14853504 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| MANA DINING LTD (REGISTERED NUMBER: 14853504) |

BALANCE SHEET

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 3,000 |  | 4,000 |  |

Tangible assets | 6 | 92,653 |  | 88,770 |  |

95,653 |  | 92,770 |  |

CURRENT ASSETS

Stocks | 10,802 |  | 5,843 |  |

Cash and cash equivalents | 107,092 |  | 83,221 |  |

117,894 |  | 89,064 |  |

CREDITORS

Amounts falling due within one year | 7 | (144,217 | ) | (154,726 | ) |

NET CURRENT LIABILITIES | (26,323 | ) | (65,662 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 69,330 |  | 27,108 |  |

PROVISIONS FOR LIABILITIES | 9 | (18,268 | ) | (22,193 | ) |

NET ASSETS | 51,062 |  | 4,915 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 3 |  | 3 |  |

Retained earnings | 51,059 |  | 4,912 |  |

SHAREHOLDERS' FUNDS | 51,062 |  | 4,915 |  |

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

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

The directors acknowledge their 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.

| MANA DINING LTD (REGISTERED NUMBER: 14853504) |

BALANCE SHEET - continued

31 MAY 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

D M Kerr - Director

| MANA DINING LTD (REGISTERED NUMBER: 14853504) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Mana Dining Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover comprises revenue earned from the sale of food, beverages, and related services, exclusive of discounts and promotions.

| Turnover represents amounts receivable for goods and services supplied in the ordinary course of business, net of value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life of 5 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 15% on cost

| Fixtures and fittings | - | 15% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| 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.

| MANA DINING LTD (REGISTERED NUMBER: 14853504) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 9 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 5,000 |  |

| AMORTISATION

| At 1 June 2024 | 1,000 |  |

| Charge for year | 1,000 |  |

| At 31 May 2025 | 2,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,000 |  |

| At 31 May 2024 | 4,000 |  |

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 94,855 |  |

| Additions | 18,904 |  |

| At 31 May 2025 | 113,759 |  |

| DEPRECIATION

| At 1 June 2024 | 6,085 |  |

| Charge for year | 15,021 |  |

| At 31 May 2025 | 21,106 |  |

| NET BOOK VALUE

| At 31 May 2025 | 92,653 |  |

| At 31 May 2024 | 88,770 |  |

| MANA DINING LTD (REGISTERED NUMBER: 14853504) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 18,460 |  | 7,602 |  |

| Taxation and social security | 38,028 |  | 39,314 |  |

| Other creditors | 87,729 |  | 107,810 |  |

144,217 |  | 154,726 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 39,835 |  | 39,100 |  |

| Between one and five years | 172,166 |  | 177,567 |  |

| In more than five years | 206,599 |  | 241,032 |  |

418,600 |  | 457,699 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 18,268 |  | 22,193 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 22,193 |  |

| Provided during year | (3,925 | ) |

| Balance at 31 May 2025 | 18,268 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary A | £1 | 2 |  | 2 |  |

| 1 | Preference | £1 | 1 |  | 1 |  |

3 |  | 3 |  |

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the director was owed £84,998 (2024 £105,273). The amount is repayable on demand, bears no interest and is included within creditors due in less than one year.