MANGIONE ORANGE LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16179606

		31 January 2026
	Notes	£	£
CURRENT ASSETS
Stocks	4	149,343
Debtors	5	2,805
Cash at bank and in hand		38,213

		190,361
Creditors: Amounts Falling Due Within One Year	6	(264,239 )

NET CURRENT ASSETS (LIABILITIES)			(73,878 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(73,878 )

NET LIABILITIES			(73,878 )

CAPITAL AND RESERVES
Called up share capital	7		5,000
Profit and Loss Account			(78,878 )

SHAREHOLDERS' FUNDS			(73,878)

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms W TU Director	Ms M ZHAO Director
09/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

MANGIONE ORANGE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 16179606 . The registered office is 41 Ouseley Close, Marston, Oxford, OX3 0JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods/Services

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Revenue from online sale of consumer products and provision of related promotional services is recognised at the point the goods are provided or the services are performed for the customer.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Stocks

	31 January 2026
	£
Stock	149,343

5. Debtors

	31 January 2026
	£
Due within one year
Trade debtors	2,742
Other debtors	63

	2,805

Other debtors are £63, comprising:

• £62.94 - Prepayments.

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MANGIONE ORANGE LIMITED

Notes to the Financial Statements (continued)

For the Period 13 January 2025 to 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Trade creditors	227,322
Other creditors	25,900
Taxation and social security	11,017

	264,239

Other creditors are £25,900, comprising:

• £25,900.31 - Amounts owed to the director in respect of loans advanced to the company.

7. Share Capital

	31 January 2026
	£
Allotted, Called up and fully paid	5,000

8. Related Party Transactions

During the period, the directors introduced and withdrew funds in the normal course of business.

At 31 January 2026, the balance owed by the company to the director was £25,900.31.

The balance is unsecured and repayable on demand.

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