REGISTERED NUMBER: 06047755 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

Mando Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R E Corcoran

Mrs B L Morrish-Smith

SECRETARY:

Mrs R E Corcoran

REGISTERED OFFICE:

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

REGISTERED NUMBER:

06047755 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

274,091

306,294

CURRENT ASSETS

Debtors

5

3,130,064

3,270,261

Cash at bank and in hand

159,800

315,140

3,289,864

3,585,401

CREDITORS

Amounts falling due within one year

6

1,700,474

2,071,711

NET CURRENT ASSETS

1,589,390

1,513,690

TOTAL ASSETS LESS CURRENT LIABILITIES

1,863,481

1,819,984

CREDITORS

Amounts falling due after more than one year

7

-

(12,050

)

PROVISIONS FOR LIABILITIES

-

(8,572

)

NET ASSETS

1,863,481

1,799,362

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,863,480

1,799,361

SHAREHOLDERS' FUNDS

1,863,481

1,799,362

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 22 October 2026 and were signed on its behalf by:

Mrs R E Corcoran - Director

1.	STATUTORY INFORMATION

Mando Solutions Limited is a private company, limited by shares , registered in England and Wales. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on cost and 10% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

311,031

220,259

531,290

Additions

66,577

1,070

67,647

Disposals

(16,051

)

(119,783

)

(135,834

)

At 31 January 2026

361,557

101,546

463,103

DEPRECIATION

At 1 February 2025

116,427

108,569

224,996

Charge for year

43,658

56,192

99,850

Eliminated on disposal

(16,051

)

(119,783

)

(135,834

)

At 31 January 2026

144,034

44,978

189,012

NET BOOK VALUE

At 31 January 2026

217,523

56,568

274,091

At 31 January 2025

194,604

111,690

306,294

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

34,340

DEPRECIATION

At 1 February 2025

2,844

Charge for year

8,583

At 31 January 2026

11,427

NET BOOK VALUE

At 31 January 2026

22,913

At 31 January 2025

31,496

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,918,546

2,093,214

Other debtors

1,211,518

1,177,047

3,130,064

3,270,261

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

322,188

481,865

Other creditors

1,378,286

1,589,846

1,700,474

2,071,711

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

-

12,050

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.1.25

£

£

Within one year

26,720

26,720

Between one and five years

37,853

64,573

64,573

91,293