MANAR GROUP LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15881225

MANAR GROUP LTD

Filleted Unaudited Financial Statements

31 March 2026

MANAR GROUP LTD

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	1,603,949	1,687,723
Tangible assets	6	223,639	191,789
		------------	------------
		1,827,588	1,879,512

Current assets

Stocks		27,934	23,627
Debtors	7	43,919	26,757
Cash at bank and in hand		668,608	589,334
		---------	---------
		740,461	639,718

Creditors: amounts falling due within one year	8	1,487,512	1,255,476
		------------	------------
Net current liabilities		747,051	615,758
		------------	------------
Total assets less current liabilities		1,080,537	1,263,754

Creditors: amounts falling due after more than one year	9	949,496	1,205,768
		------------	------------
Net assets		131,041	57,986
		------------	------------

Capital and reserves

Called up share capital		100	100
Profit and loss account	10	130,941	57,886
		---------	--------
Shareholders funds		131,041	57,986
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MANAR GROUP LTD

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr V S Nijjer	Mrs J Nijjer
Director	Director

Company registration number: 15881225

MANAR GROUP LTD

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Accounting Centre Ltd,, 736, High Road,, London,, N12 9QD, United Kingdom.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Franchisee Rights	-	20 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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:

Plant and machinery	-	5 - 7 years
Equipment	-	3 - 5 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. Amounts not paid are shown as a creditor on the balance sheet. The assets of the scheme are held separately from the company in independently administered funds.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 164 (2025: 178 ).

5. Intangible assets

	Goodwill/legal	Franchisee Rights	Other Investments	Total
	£	£	£	£
Cost
At 1 April 2025	–	1,708,979	–	1,708,979
Additions	–	–	1,250	1,250
Transfers	8,500	( 8,500)	–	–
	-------	------------	-------	------------
At 31 March 2026	8,500	1,700,479	1,250	1,710,229
	-------	------------	-------	------------
Amortisation
At 1 April 2025	–	21,256	–	21,256
Charge for the year	–	85,024	–	85,024
	-------	------------	-------	------------
At 31 March 2026	–	106,280	–	106,280
	-------	------------	-------	------------
Carrying amount
At 31 March 2026	8,500	1,594,199	1,250	1,603,949
	-------	------------	-------	------------
At 31 March 2025	–	1,687,723	–	1,687,723
	-------	------------	-------	------------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 April 2025	198,810	–	198,810
Additions	60,232	2,289	62,521
	---------	-------	---------
At 31 March 2026	259,042	2,289	261,331
	---------	-------	---------
Depreciation
At 1 April 2025	7,021	–	7,021
Charge for the year	30,528	143	30,671
	---------	-------	---------
At 31 March 2026	37,549	143	37,692
	---------	-------	---------
Carrying amount
At 31 March 2026	221,493	2,146	223,639
	---------	-------	---------
At 31 March 2025	191,789	–	191,789
	---------	-------	---------

7. Debtors

	2026	2025
	£	£
Other debtors	43,919	26,757
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	251,892	173,298
Trade creditors	136,228	195,516
Accruals and deferred income	346,366	76,807
Social security and other taxes	252,524	309,252
Director loan accounts	499,900	499,900
Other creditors	602	703
	------------	------------
	1,487,512	1,255,476
	------------	------------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	949,496	1,205,768
	---------	------------

10. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

11. Directors' advances, credits and guarantees

There has been no movement during the year.

12. Controlling party

The company was under the control of its directors during the year.