REGISTERED NUMBER: 10310680 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MANTINO TRADING (UK) LIMITED

TRADING AS

UNITED BUSINESS SOLUTIONS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R D Lumley

REGISTERED OFFICE:

1st Floor

Isabella House

12 Union Court

Richmond upon Thames

London

TW9 1AA

REGISTERED NUMBER:

10310680 (England and Wales)

ACCOUNTANTS:

Xeinadin

1st Floor

Isabella House

12 Union Court

Richmond upon Thames

London

TW9 1AA

FIXED ASSETS

Property, plant and equipment

4

23,852

59,374

Investments

5

133,824

-

157,676

59,374

CURRENT ASSETS

Debtors

6

644,136

415,810

Cash at bank

57,312

143,954

701,448

559,764

CREDITORS

Amounts falling due within one year

7

(42,068

)

(90,174

)

NET CURRENT ASSETS

659,380

469,590

TOTAL ASSETS LESS CURRENT LIABILITIES

817,056

528,964

PROVISIONS FOR LIABILITIES

(5,963

)

(11,281

)

NET ASSETS

811,093

517,683

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

8

810,992

517,582

811,093

517,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 9 June 2026 and were signed by:

Mr R D Lumley - Director

1.	STATUTORY INFORMATION

Mantino Trading (UK) 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasing agreements

The company acts as lessor on operating leases for the rental of laptop computers. The company operates 36 month leases where the rental receipts are recognised in the profit and loss on a straight line basis over the period of the lease.

The company retains ownership of the equipment throughout the tenure 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

74,611

379

46,990

4,110

126,090

Additions

8,000

-

-

-

8,000

Disposals

-

-

(46,990

)

-

(46,990

)

At 31 August 2025

82,611

379

-

4,110

87,100

DEPRECIATION

At 1 September 2024

47,661

379

15,674

3,002

66,716

Charge for year

11,773

-

-

433

12,206

Eliminated on disposal

-

-

(15,674

)

-

(15,674

)

At 31 August 2025

59,434

379

-

3,435

63,248

NET BOOK VALUE

At 31 August 2025

23,177

-

-

675

23,852

At 31 August 2024

26,950

-

31,316

1,108

59,374

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

164,270

Disposals

(35,150

)

Revaluations

4,704

At 31 August 2025

133,824

NET BOOK VALUE

At 31 August 2025

133,824

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2025

133,824

6.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

464,925

168,899

Other debtors

130,972

246,911

595,897

415,810

Amounts falling due after more than one year:

Other debtors

48,239

-

Aggregate amounts

644,136

415,810

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

9,216

55,044

Taxation and social security

32,851

11,798

Other creditors

1

23,332

42,068

90,174

8.

RESERVES

Retained

earnings

£

At 1 September 2024

517,582

Profit for the year

293,410

At 31 August 2025

810,992

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mr R D Lumley

Balance outstanding at start of year

71,379

63,776

Amounts advanced

35,144

7,603

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

106,523

71,379

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Eurotap (South Africa) (PTY) Ltd who holds 100% share capital of the company