Mana Resourcing Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06006087 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Mana Resourcing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Nottingham

R C Thomson

REGISTERED OFFICE:

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

REGISTERED NUMBER:

06006087 (England and Wales)

ACCOUNTANTS:

Willsons

Chartered Accountants

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

FIXED ASSETS

Intangible assets

4

3,150

6,300

Tangible assets

5

9,951

13,276

13,101

19,576

CURRENT ASSETS

Debtors

6

27,796

10,785

Cash at bank

181,015

220,678

208,811

231,463

CREDITORS

Amounts falling due within one year

7

91,021

82,229

NET CURRENT ASSETS

117,790

149,234

TOTAL ASSETS LESS CURRENT
LIABILITIES

130,891

168,810

CREDITORS

Amounts falling due after more than one year

8

68,056

-

NET ASSETS

62,835

168,810

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

62,833

168,808

SHAREHOLDERS' FUNDS

62,835

168,810

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 directors acknowledge their 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 Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

A Nottingham - Director

1.	STATUTORY INFORMATION

Mana Resourcing 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.

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.

Turnover

Turnover represents the total invoice value, excluding value added tax, of fees earned during the period.

When the outcome of work can be estimated reliably, turnover from the work done is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to percentage of job completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures, fittings & equipment

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Going concern

The Directors believe that the company will have adequate resources to meet its liabilities as they fall and so to operate as a going concern for a period of at least twelve months from the date of these financial statements. The Directors therefore consider it appropriate to continue to adopt the going concern basis in the preparation of these accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

63,000

AMORTISATION

At 1 January 2025

56,700

Amortisation for year

3,150

At 31 December 2025

59,850

NET BOOK VALUE

At 31 December 2025

3,150

At 31 December 2024

6,300

5.	TANGIBLE FIXED ASSETS

Fixtures,

Plant and

fittings

machinery

& equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

5,845

60,704

66,549

DEPRECIATION

At 1 January 2025

5,845

47,428

53,273

Charge for year

-

3,325

At 31 December 2025

5,845

50,753

56,598

NET BOOK VALUE

At 31 December 2025

-

9,951

At 31 December 2024

-

13,276

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

18,125

8,857

Other debtors

266

880

Tax

6,618

-

Prepayments and accrued income

2,787

1,048

27,796

10,785

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other loans

21,943

-

Trade creditors

2,961

3,966

Corporation Tax

-

6,618

Social security and other taxes

6,210

5,775

Pension fund

532

-

VAT

46,064

51,226

Other creditors

229

1,678

Directors' current accounts

11,112

10,385

Accruals and deferred income

1,970

2,581

91,021

82,229

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Other loans - 2-5 years

68,056

-

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

Within one year

5,250

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

2

Ordinary

£1

2

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by A Nottingham and C R Thomson.