REGISTERED NUMBER: SC503582 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Mannofield Environmental Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs M Croft

REGISTERED OFFICE:

11 Deeside Avenue

Aberdeen

AB15 7PY

REGISTERED NUMBER:

SC503582 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

CURRENT ASSETS

Debtors

5

18,663

16,909

Cash at bank

62,399

73,079

81,062

89,988

CREDITORS

Amounts falling due within one year

6

34,392

35,507

NET CURRENT ASSETS

46,670

54,481

TOTAL ASSETS LESS CURRENT LIABILITIES

46,670

54,481

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

46,669

54,480

SHAREHOLDERS' FUNDS

46,670

54,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

Mrs M Croft - Director

1.	STATUTORY INFORMATION

Mannofield Environmental Ltd is a private company, limited by shares , registered in Scotland. 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 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.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2025

and 30 April 2026

1,496

DEPRECIATION

At 1 May 2025

and 30 April 2026

1,496

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

5,775

5,648

Amounts recoverable on contract

12,588

11,066

Other debtors

300

195

18,663

16,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Taxation and social security

32,656

33,958

Other creditors

1,736

1,549

34,392

35,507

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

Mrs M Croft

Balance outstanding at start of year

-

-

Amounts advanced

460

-

Amounts repaid

(360

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

100

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M Croft.