REGISTERED NUMBER: 05522229 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

MANNA DELI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Mimran

Mrs R Mimran

SECRETARY:

Mrs R Mimran

REGISTERED OFFICE:

146 Brent Street

London

NW4 2DR

REGISTERED NUMBER:

05522229 (England and Wales)

ACCOUNTANT:

Abigail Sayagh

Chartered Accountant

12 Beverley Gardens

London

NW11 9DG

FIXED ASSETS

Tangible assets

4

9,046

12,062

CURRENT ASSETS

Stocks

20,000

20,000

Debtors

5

31,794

14,137

Cash at bank

31,384

11,084

83,178

45,221

CREDITORS

Amounts falling due within one year

6

60,452

47,952

NET CURRENT ASSETS/(LIABILITIES)

22,726

(2,731

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,772

9,331

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

31,672

9,231

31,772

9,331

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mr A Mimran - Director

1.	STATUTORY INFORMATION

MANNA DELI LIMITED 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

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

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

159,117

DEPRECIATION

At 1 August 2024

147,055

Charge for year

3,016

At 31 July 2025

150,071

NET BOOK VALUE

At 31 July 2025

9,046

At 31 July 2024

12,062

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

21,649

8,406

Other debtors

10,145

5,731

31,794

14,137

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

20,495

13,314

Taxation and social security

36,868

32,395

Other creditors

3,089

2,243

60,452

47,952

7.

RESERVES

Retained

earnings

£

At 1 August 2024

9,231

Profit for the year

102,441

Dividends

(80,000

)

At 31 July 2025

31,672

8.

CONTROL

The company is controlled by the Directors by virtue of their shareholdings.