REGISTERED NUMBER: 08865978 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MANISH CONSULTANCY LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

Report of the Accountants

5

Fixed assets

Tangible assets

4

455

-

Current assets

Debtors

5

900

5,183

Cash at bank

13,996

1,005

14,896

6,188

Creditors

Amounts falling due within one year

6

13,590

7,318

Net current assets/(liabilities)

1,306

(1,130

)

Total assets less current liabilities

1,761

(1,130

)

Capital and reserves

Called up share capital

101

101

Retained earnings

7

1,660

(1,231

)

Shareholders' funds

1,761

(1,130

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 15 October 2026 and were signed on its behalf by:

M Khandelwal - Director

1.	Statutory information

Manish Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08865978

Registered office:

69 High Street

Southgate

London

N14 6LD

The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

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.

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.

Pension costs

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.

Financial instruments

The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

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.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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.

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

Additions

607

At 31 January 2026

607

Depreciation

Charge for year

152

At 31 January 2026

152

Net book value

At 31 January 2026

455

5.

Debtors: amounts falling due within one year

31.1.26

31.1.25

£

£

Other debtors

900

5,183

6.

Creditors: amounts falling due within one year

31.1.26

31.1.25

£

£

Taxation and social security

12,630

(110

)

Other creditors

960

7,428

13,590

7,318

7.

Reserves

Retained

earnings

£

At 1 February 2025

(1,231

)

Profit for the year

38,891

Dividends

(36,000

)

At 31 January 2026

1,660

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Rock Tax & Accounting Ltd

69 High Street

Southgate

London

N14 6LD

Date: .............................................