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Registration number: 02031612

Manimatic Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Manimatic Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Manimatic Limited

Company Information

Directors | Dr H M Patel Mrs R H Patel Dr S Cliff-Patel

Company secretary | Mrs R H Patel

Registered office | 3rd Floor Lawford House Albert Place London N3 1QA

Accountants | Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

Manimatic Limited

(Registration number: 02031612)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 40 | 54
Investment property | 5 | 1,580,000 | 1,580,000
|  | 1,580,040 | 1,580,054
Current assets |  |  |
Debtors | 6 | 5,466 | 2,144
Cash at bank and in hand |  | 21,325 | 49,672
|  | 26,791 | 51,816
Creditors: Amounts falling due within one year | 7 | (60,147) | (92,879)
Net current liabilities |  | (33,356) | (41,063)
Total assets less current liabilities |  | 1,546,684 | 1,538,991
Creditors: Amounts falling due after more than one year | 7 | - | (3,705)
Provisions for liabilities |  | (300,574) | (339,137)
Net assets |  | 1,246,110 | 1,196,149
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Other reserves |  | 1,055,976 | 1,017,412
Profit and loss account |  | 190,034 | 178,637
Shareholders' funds |  | 1,246,110 | 1,196,149

Manimatic Limited

(Registration number: 02031612)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:

......................................... Dr S Cliff-Patel Director

Manimatic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor
Lawford House
Albert Place
London
N3 1QA

These financial statements were authorised for issue by the Board on 1 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Manimatic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% on reducing balance

Investment properties

Investment properties are properties held to earn rental and/or capital appreciation. Investment properties are initially measured at cost, including transaction costs.
Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss account in the period in which they arise.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Manimatic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Manimatic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 3,189 | 3,189
At 30 September 2025 | 3,189 | 3,189
Depreciation
At 1 October 2024 | 3,135 | 3,135
Charge for the year | 14 | 14
At 30 September 2025 | 3,149 | 3,149
Carrying amount
At 30 September 2025 | 40 | 40
At 30 September 2024 | 54 | 54

5 | Investment properties

| 2025 £
At 1 October 2024 | 1,580,000
At 30 September 2025 | 1,580,000

The directors consider that the valuation of the company's investment property, as at the balance sheet date, was not materially different to the above.
If the investment property had not been revalued, it would have been included at historical cost of £223,450 (2024 - £223,450).

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments and accrued income | 5,466 | 2,118
Other debtors | - | 26
| 5,466 | 2,144

Manimatic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 4,400
Taxation and social security |  | 2,677 | 8,067
Accruals and deferred income |  | 1,980 | 1,729
Other creditors |  | 55,490 | 78,683
|  | 60,147 | 92,879

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 3,705

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 10,000 | 100 | 10,000 | 100

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 4,400

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 3,705

Manimatic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

10 | Related party disclosures

As at the balance sheet date, Manimatic Limited owed £39,938 (2024 - £37,079) to the directors and £15,552 (2024 - £41,271) to other related parties.
There are no fixed terms in respect of the above loans and no interest is being charged.