MANARETA LIMITED


Director	Dr Ahmed Abdelrahman


Registered Address	Fulford Lodge
	1 Heslington Lane
	Fulford
	YO10 4HW


Registered Number	10765213 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		186		207
Tangible assets	4		63,010		32,303
Investments	5		20,399		-
			83,595		32,510
Current assets
Debtors	6	40,412		69,984
Cash at bank and on hand		24,486		15,699
		64,898		85,683
Creditors amounts falling due within one year	7	(23,536)		(37,167)
Net current assets (liabilities)			41,362		48,516
Total assets less current liabilities			124,957		81,026
Creditors amounts falling due after one year	8		(28,533)		(3,128)
Provisions for liabilities	9		(11,972)		(8,076)
Net assets			84,452		69,822
Capital and reserves
Called up share capital			100		100
Profit and loss account			84,352		69,722
Shareholders' funds			84,452		69,822

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 July 2026, and are signed on its behalf by:

Dr Ahmed Abdelrahman
Director
Registered Company No. 10765213

MANARETA LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less
any accumulated amortisation and impairment losses. Any intangible assets carried at
revalued amounts, are recorded at the fair value at the date of revaluation, as determined
by reference to an active market, less any subsequent accumulated amortisation and
subsequent accumulated impairment losses.
Intangible assets acquired as part of a business combination are only recognised
separately from goodwill when they arise from contractual or other legal rights, are
separable, the expected future economic benefits are probable and the cost or value can
be measured reliably.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	25

	Investments
	Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	350	350
At 31 March 26	350	350
Amortisation and impairment
At 01 April 25	143	143
Charge for year	21	21
At 31 March 26	164	164
Net book value
At 31 March 26	186	186
At 31 March 25	207	207

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	61,133	18,750	-	8,962	88,845
Additions	15,199	44,990	165	2,162	62,516
Disposals	-	(18,750)	-	-	(18,750)
At 31 March 26	76,332	44,990	165	11,124	132,611
Depreciation and impairment
At 01 April 25	40,608	8,204	-	7,730	56,542
Charge for year	8,931	11,248	41	1,042	21,262
On disposals	-	(8,203)	-	-	(8,203)
At 31 March 26	49,539	11,249	41	8,772	69,601
Net book value
At 31 March 26	26,793	33,741	124	2,352	63,010
At 31 March 25	20,525	10,546	-	1,232	32,303

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	20,399	20,399
At 31 March 26	20,399	20,399
Net book value
At 31 March 26	20,399	20,399
At 31 March 25	-	-

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	19,461	49,033
Other debtors	20,951	20,951
Total	40,412	69,984

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	431	215
Bank borrowings and overdrafts	9,402	9,384
Taxation and social security	9,010	26,086
Other creditors	3,132	466
Accrued liabilities and deferred income	1,561	1,016
Total	23,536	37,167

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	28,533	3,128
Total	28,533	3,128

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	11,972	8,076
Total	11,972	8,076

10.	Related party transactions
	During the year the directors made available a loan to the company. At the year end the balance of the loan was £3,132 (2025: £466) which is repayable upon demand. Interest has been charged at UK market rate.