REGISTERED NUMBER: 07592838 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MANTRACOM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S Tombs-Cousins

SECRETARY:

Mrs S Tombs-Cousins

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

07592838 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Barclays Bank Plc

40 Courtenay Street

Newton Abbot

Devon

TQ12 2EA

FIXED ASSETS

Intangible assets

4

6,250

7,500

Tangible assets

5

1,732

2,103

Investments

6

37,533

35,792

45,515

45,395

CURRENT ASSETS

Debtors

7

5,913

9,540

Cash at bank

76,004

109,658

81,917

119,198

CREDITORS

Amounts falling due within one year

8

70,983

99,077

NET CURRENT ASSETS

10,934

20,121

TOTAL ASSETS LESS CURRENT LIABILITIES

56,449

65,516

CREDITORS

Amounts falling due after more than one year

9

-

(1,667

)

PROVISIONS FOR LIABILITIES

(329

)

(400

)

NET ASSETS

56,120

63,449

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

7,533

5,792

Retained earnings

48,487

57,557

SHAREHOLDERS' FUNDS

56,120

63,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 29 July 2026 and were signed by:

Mrs S Tombs-Cousins - Director

1.	STATUTORY INFORMATION

Mantracom 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 as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

25,000

AMORTISATION

At 1 April 2025

17,500

Amortisation for year

1,250

At 31 March 2026

18,750

NET BOOK VALUE

At 31 March 2026

6,250

At 31 March 2025

7,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,111

2,966

5,883

9,960

DEPRECIATION

At 1 April 2025

535

1,516

5,806

7,857

Charge for year

115

218

38

371

At 31 March 2026

650

1,734

5,844

8,228

NET BOOK VALUE

At 31 March 2026

461

1,232

39

1,732

At 31 March 2025

576

1,450

77

2,103

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

35,792

Revaluations

1,741

At 31 March 2026

37,533

NET BOOK VALUE

At 31 March 2026

37,533

At 31 March 2025

35,792

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2023

34,071

Valuation in 2024

(74

)

Valuation in 2025

1,795

Valuation in 2026

1,741

37,533

If the corporate investment bond had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

30,000

30,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,832

7,498

Directors' current accounts

1,179

-

Prepayments

902

2,042

5,913

9,540

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,669

10,002

Trade creditors

15,128

25,322

Tax

6,200

14,016

Social security and other taxes

3,159

1,530

VAT

2,167

11,522

Other creditors

42,660

33,451

Directors' current accounts

-

2,934

Accrued expenses

-

300

70,983

99,077

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

1,667

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

5,792

Revaluation reserve

1,741

At 31 March 2026

7,533

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mrs S Tombs-Cousins

Balance outstanding at start of year

(2,934

)

8,195

Amounts advanced

39,763

42,737

Amounts repaid

(35,650

)

(53,866

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,179

(2,934

)

Loans are made interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £34,700 (2025 - £50,000) were paid to the director .

13.	GOVERNMENT GUARANTEED LOAN

The bank loan of £1,667 is a COVID-19 Bounce Back Loan, guaranteed by the government. Term runs to May 2026.