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Registration number: 10145634

Manjusri Engineering Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

Manjusri Engineering Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 3

Manjusri Engineering Ltd

(Registration number: 10145634)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Cash at bank and in hand |  | 13,236 | 26,042
Creditors: Amounts falling due within one year | 4 | (2,658) | (24,317)
Net assets |  | 10,578 | 1,725
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 10,478 | 1,625
Shareholders' funds |  | 10,578 | 1,725

For the financial year ending 30 April 2026 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 year in question in accordance with section 476; and
• | The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 July 2026

.........................................

Mr Sachin B S Khandelwal

Director

Manjusri Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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
166 College Road
Harrow
Middlesex
HA1 1BH
United Kingdom

These financial statements were authorised for issue by the director on 6 July 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.

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 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.

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.

Manjusri Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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.

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 the director) during the year, was 2 (2025 - 2).

4 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 2,076 | 11,639
Other creditors | 582 | 12,678
| 2,658 | 24,317

5 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

6 | Related party transactions

During the year, the company made the following related party transactions:
Director/Shareholders
At the balance sheet date, the amount due to the Director/Shareholders was £582 (2025 - £12,678). These loans are unsecured, interest free and repayable on demand.