Company No: 09567995 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Ms M Sigauke

REGISTERED OFFICE	Headley House Railton Road
	Queen Elizabeth Park
	Guildford
	GU2 9JX
	United Kingdom

COMPANY NUMBER

09567995 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	18,561		12,833
		18,561		12,833
Current assets
Debtors	4	55,735		67,042
Cash at bank and in hand		24,787		45,262
		80,522		112,304
Creditors: amounts falling due within one year	5	( 120,126)		( 73,925)
Net current (liabilities)/assets		(39,604)		38,379
Total assets less current liabilities		(21,043)		51,212
Creditors: amounts falling due after more than one year	6	( 1,252)		( 2,270)
Net (liabilities)/assets		( 22,295)		48,942
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 22,296 )		48,941
Total shareholder's (deficit)/funds		( 22,295)		48,942

For the financial year ending 30 April 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Mnara Health Ltd. (registered number: 09567995) were approved and authorised for issue by the Director on 20 July 2026. They were signed on its behalf by:

Ms M Sigauke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mnara Health Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Headley House Railton Road, Queen Elizabeth Park, Guildford, GU2 9JX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	4 years straight line
Fixtures and fittings	4 years straight line
Computer equipment	4 years straight line

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	12		7

3. Tangible assets

	Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 May 2024	3,250		11,953		10,377		25,580
Additions	7,340		6,427		0		13,767
At 30 April 2025	10,590		18,380		10,377		39,347
Accumulated depreciation
At 01 May 2024	339		5,293		7,115		12,747
Charge for the financial year	1,577		3,869		2,593		8,039
At 30 April 2025	1,916		9,162		9,708		20,786
Net book value
At 30 April 2025	8,674		9,218		669		18,561
At 30 April 2024	2,911		6,660		3,262		12,833

4. Debtors

	2025		2024
	£		£
Trade debtors	43,688		59,333
Amounts owed by director	1,287		2,542
Corporation tax	10,760		5,167
	55,735		67,042

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	2,092		2,041
Accruals	3,500		4,500
Other taxation and social security	8,784		10,070
Other creditors	105,750		57,314
	120,126		73,925

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	1,252		2,270