ACCOUNTS - Final Accounts preparation

Registered number: 05315449

21 MANRESA LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2026

21 MANRESA LIMITED

REGISTERED NUMBER: 05315449

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	149,761		231,530
		149,761		231,530
Creditors: amounts falling due within one year	5	(140,842)		(97,589)
Net current assets			8,919		133,941
Total assets less current liabilities			8,919		133,941

Net assets			8,919		133,941

Capital and reserves
Called up share capital	15	15
Profit and loss account	8,904	133,926
	8,919	133,941

Page 1

21 MANRESA LIMITED

REGISTERED NUMBER: 05315449

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

T J C Parker

Director

Date: 19 October 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2

21 MANRESA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

1.	General information

21 Manresa Limited is a private company limited by shares and incorporated in England & Wales
(registered number: 05315449). The registered office address of the Company is C/O Lornham Ltd, 7 New Quebec Street, London, United Kingdom, W1H 7RH.

The financial statements are presented in GBP which is the functional currency of the Company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

21 MANRESA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	30 June	30 June
	2026	2025
	No.	No.

Directors	3	3

Page 4

21 MANRESA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	145,933	231,515
Called up share capital not paid	15	15
Prepayments and accrued income	3,813	-
	149,761	231,530

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	2,342	45,010
VAT	-	50,000
Other creditors	135,000	2,579
Accruals and deferred income	3,500	-
	140,842	97,589

Page 5