Company Registration No. 04889008 (England and Wales)
Manh Han Limited
Unaudited accounts
for the year ended 31 March 2026
Manh Han Limited
Statement of financial position
as at 31 March 2026
Tangible assets
636,545
638,510
Investment property
1,635,001
1,577,516
Inventories
95,000
185,000
Cash at bank and in hand
893,157
911,270
Creditors: amounts falling due within one year
(393,668)
(326,385)
Net current assets
1,833,325
1,068,119
Total assets less current liabilities
4,104,871
3,284,145
Provisions for liabilities
Net assets
4,090,501
3,284,145
Called up share capital
5
5
Revaluation reserve
43,115
-
Profit and loss account
4,047,381
3,284,140
Shareholders' funds
4,090,501
3,284,145
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 August 2026 and were signed on its behalf by
Manh Han
Director
Company Registration No. 04889008
Manh Han Limited
Notes to the Accounts
for the year ended 31 March 2026
Manh Han Limited is a private company, limited by shares, registered in England and Wales, registration number 04889008. The registered office is 38 , Hallmark Trading Centre, Fourth Way, Wembley, HA9 0LB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Prior Period Reclassification
Note on Comparatives: The prior period comparative figures presented for the year ended 31 March 2025 have been restated in these financial statements to reflect a reclassification. During the current financial year, the directors identified that a property held for capital appreciation and rental income was incorrectly classified within Tangible Fixed Assets instead of Investment Property. The underlying historical accounting records remain unchanged.
Manh Han Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
625,145
35,302
453
660,900
Additions
-
1,100
735
1,835
At 31 March 2026
625,145
36,402
1,188
662,735
At 1 April 2025
-
21,937
453
22,390
Charge for the year
-
3,616
184
3,800
At 31 March 2026
-
25,553
637
26,190
At 31 March 2026
625,145
10,849
551
636,545
At 31 March 2025
625,145
13,365
-
638,510
Fair value at 1 April 2025
1,577,516
Net gain from fair value adjustments
57,485
At 31 March 2026
1,635,001
Amounts falling due within one year
Trade debtors
124,137
261,475
Accrued income and prepayments
800
36,436
Other debtors
1,113,899
323
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
31,750
91,401
Taxes and social security
226,343
147,544
Other creditors
48,899
6,269
Loans from directors
-
16,813
Manh Han Limited
Notes to the Accounts
for the year ended 31 March 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to Participators
-
689,663
-
689,663
Note: Transactions with Directors and Participators
At the balance sheet date, the company was owed £689,663 (2025: £151,342) by Manh Han, a director of the company.
The loan is unsecured, repayable on demand, and interest has been calculated daily and charged at the HMRC official rate of 3.75% per annum. No amounts have been waived or written off during the period.
9
Transactions with related parties
During the period, a loan of £424,235 was advanced by the company to a close family member of a director via a joint bank account with the director.
The loan is unsecured, has no fixed terms of repayment, and is repayable to the company on demand. Interest is charged on the outstanding balance at the HMRC official rate of 3.75% per annum. No amounts have been waived or written off during the period.
10
Average number of employees
During the year the average number of employees was 4 (2025: 4).