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Registered Number: 15831864
MANJOT S LIMITED
Unaudited Financial Statements
Period of accounts Start date: 10 July 2024 End date: 31 July 2025

Manjot S Limited Contents Page For the Period 10 July 2024 to 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

Manjot S Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Intangible fixed assets | 4 | 50,000
|  | 50,000
Current assets |  |
Stocks | 5 | 6,987
Cash at bank and in hand |  | 381
|  | 7,368
Creditors: amount falling due within one year | 6 | (6,362)
Net current assets |  | 1,006
Total assets less current liabilities |  | 51,006
Creditors: amount falling due after more than one year | 7 | (49,745)
Net assets |  | 1,261
Capital and reserves |  |
Called up share capital | 8 | 100
Profit and loss account |  | 1,161
Shareholders' funds |  | 1,261
For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 07 April 2026 and were signed by:
------------------------------- Manjot Singh Director
1

Manjot S Limited Notes to the Financial Statements For the Period 10 July 2024 to 31 July 2025
General Information Manjot S Limited is a private company, limited by shares, registered in , registration number 15831864, registration address 2 Neale Terrace, Birtley, Chester Le Street, Durham, DH3 1LR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Staff Costs
| 2025 £
--- | ---
Wages and salaries | 21,443
| 21,443
Average number of employees during the period | Number
Administration | 1
Sales | 1
| 2
3. | Average number of employees Average number of employees during the period was 2.
4. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 10 July 2024 | - |  | -
Additions | 50,000 |  | 50,000
Disposals | - |  | -
At 31 July 2025 | 50,000 |  | 50,000
Amortisation
At 10 July 2024 | - |  | -
Charge for period | - |  | -
On disposals | - |  | -
At 31 July 2025 | - |  | -
Net book values
At 31 July 2025 | 50,000 |  | 50,000
At 09 July 2024 | - |  | -
5. | Stocks
| 2025 £
--- | ---
Stocks | 6,987
| 6,987
6. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Corporation Tax | 272
Wages & Salaries Control Account | 6,090
| 6,362
7. | Creditors: amount falling due after more than one year
| 2025 £
--- | ---
Bank Loans & Overdrafts | 7,630
Directors' Loan Accounts | 42,115
| 49,745
8. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
100 Class A shares of £1.00 each | 100
| 100
2