Mantlegreen Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05738482 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MANTLEGREEN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S Katz

REGISTERED OFFICE:

23 Ashtead Road

London

E5 9BJ

REGISTERED NUMBER:

05738482 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Tangible assets

4

275

349

Investment property

5

461,054

461,329

461,403

CURRENT ASSETS

Stocks

643,733

Debtors

6

35,200

Cash at bank

30,982

2,865

709,915

681,798

CREDITORS

Amounts falling due within one year

7

(462,859

)

(465,474

)

NET CURRENT ASSETS

247,056

216,324

TOTAL ASSETS LESS CURRENT
LIABILITIES

708,385

677,727

CREDITORS

Amounts falling due after more than one
year

8

(646,506

)

(646,506

)

NET ASSETS

61,879

31,221

CAPITAL AND RESERVES

Called up share capital

10

1

Retained earnings

11

61,878

31,220

SHAREHOLDERS' FUNDS

61,879

31,221

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 16 September 2026 and were signed by:

Mrs S Katz - Director

1.	STATUTORY INFORMATION

Mantlegreen Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

8,329

1,293

9,622

DEPRECIATION

At 1 January 2025

8,097

1,176

9,273

Charge for year

35

39

74

At 31 December 2025

8,132

1,215

9,347

NET BOOK VALUE

At 31 December 2025

197

78

275

At 31 December 2024

232

117

349

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

461,054

NET BOOK VALUE

At 31 December 2025

461,054

At 31 December 2024

461,054

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

35,200

Included in other debtors is an amount of £35,200 due from S K Charitable Trust. Mrs S Katz, director of this company is also a trustee of S K Charitable Trust. The loan is interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

1,739

3,187

Tax

7,025

1,431

Other creditors

119,007

119,008

Sundry creditors

923

Directors' current accounts

241,902

250,430

Accrued expenses

92,263

90,495

462,859

465,474

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans more 5 yrs non-inst

646,506

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

646,506

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

646,506

Bank loans and overdrafts are secured by legal charges over company's properties held for trading.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

1

Ordinary

£1

1

11.

RESERVES

Retained

earnings

£

At 1 January 2025

31,220

Profit for the year

30,658

At 31 December 2025

61,878

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs Sarah Katz who is a director of this company.