MANAKAMANA ENTERPRISES LIMITED

MANAKAMANA ENTERPRISES LIMITED
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

MANAKAMANA ENTERPRISES LIMITED Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of MANAKAMANA ENTERPRISES LIMITED for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MANAKAMANA ENTERPRISES LIMITED for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of MANAKAMANA ENTERPRISES LIMITED, as a body, in accordance with the terms of our engagement letter dated 25 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of MANAKAMANA ENTERPRISES LIMITED and state those matters that we have agreed to state to the Board of Directors of MANAKAMANA ENTERPRISES LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MANAKAMANA ENTERPRISES LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that MANAKAMANA ENTERPRISES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MANAKAMANA ENTERPRISES LIMITED . You consider that MANAKAMANA ENTERPRISES LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of MANAKAMANA ENTERPRISES LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025. .................................................... Samir N Pyakuryal Office 10, Suite 1, Fourth Floor, Congress House Lyon Road Harrow HA1 2EN 25 August 2026 1

MANAKAMANA ENTERPRISES LIMITED
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of MANAKAMANA ENTERPRISES LIMITED for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MANAKAMANA ENTERPRISES LIMITED for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of MANAKAMANA ENTERPRISES LIMITED, as a body, in accordance with the terms of our engagement letter dated 25 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of MANAKAMANA ENTERPRISES LIMITED and state those matters that we have agreed to state to the Board of Directors of MANAKAMANA ENTERPRISES LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MANAKAMANA ENTERPRISES LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that MANAKAMANA ENTERPRISES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MANAKAMANA ENTERPRISES LIMITED . You consider that MANAKAMANA ENTERPRISES LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of MANAKAMANA ENTERPRISES LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025.

....................................................
Samir N Pyakuryal
Office 10, Suite 1, Fourth Floor, Congress House
Lyon Road
Harrow
HA1 2EN
25 August 2026

1

MANAKAMANA ENTERPRISES LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	6,092	2,880
		6,092	2,880
Current assets
Debtors		285,661	181,548
Cash at bank and in hand		13,755	120,804
		299,416	302,352
Creditors: amount falling due within one year		(246,172)	(253,277)
Net current assets		53,244	49,075

Total assets less current liabilities		59,336	51,955
Creditors: amount falling due after more than one year		(120)	(11,154)
Provisions for liabilities		(1,564)	(746)
Net assets		57,652	40,055

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		57,552	39,955
Shareholders' funds		57,652	40,055

For the year ended 30 November 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 25 August 2026 and were signed by:

-------------------------------
Niharika Thapaliya
Director

2

MANAKAMANA ENTERPRISES LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

MANAKAMANA ENTERPRISES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12293818, registration address AESN, 6 - 9 The Square Stockley Park, London, UB11 1FW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 145 (2024 : 123).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 December 2024	833	3,338	4,171
Additions	2,550	1,665	4,215
Disposals	-	-	-
At 30 November 2025	3,383	5,003	8,386
Depreciation
At 01 December 2024	333	958	1,291
Charge for year	252	751	1,003
On disposals	-	-	-
At 30 November 2025	585	1,709	2,294
Net book values
Closing balance as at 30 November 2025	2,798	3,294	6,092
Opening balance as at 01 December 2024	500	2,380	2,880

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Niharika Thapaliya	0		0		(121,970)		(121,970)

3

Reports Dated : 26/08/2026	Registered Number: 12293818
England and Wales
MANAKAMANA ENTERPRISES LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025