Bethal Manna Care Ltd

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Financial Statements	6—8

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Company No. 11858270

Directors' Report For The Year Ended 31 March 2026

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors

The directors who held office during the year were as follows:

Rindayi Emillianna CHIMUKA

Christina Cecilia KASAMBIRA

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Rindayi Emillianna CHIMUKA Director	Christina Cecilia KASAMBIRA Director
23 October 2026

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Bethal Manna Care Ltd

Accountant's Report

For The Year Ended 31 March 2026

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Bethal Manna Care Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bethal Manna Care Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Bethal Manna Care Ltd , as a body, in accordance with the terms of our engagement letter dated 21 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Bethal Manna Care Ltd and state those matters that we have agreed to state to the directors of Bethal Manna Care Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bethal Manna Care Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Bethal Manna Care Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bethal Manna Care Ltd . You consider that Bethal Manna Care Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Bethal Manna Care Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Happyman MAKAMURE

23 October 2026

PRIME RISK & ADVISORY SERVICES LIMITED

ICAEW

5 Wheatear Walk

Waverley

Rotherham

S60 8EN

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Bethal Manna Care Ltd

Profit and Loss Account

For The Year Ended 31 March 2026

Profit and Loss Account

		2026	2025
	Notes	£	£
TURNOVER		1,810,518	1,780,733
Cost of sales		(1,404,423 )	(1,472,643 )

GROSS PROFIT		406,095	308,090

Administrative expenses		(320,071 )	(252,212 )

OPERATING PROFIT		86,024	55,878
Interest payable and similar charges		(19,749 )	(11,483 )

PROFIT BEFORE TAXATION		66,275	44,395
Tax on Profit		(15,824 )	(8,826 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		50,451	35,569

The notes on pages 6 to 8 form part of these financial statements.

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Bethal Manna Care Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,881		4,393

			3,881		4,393
CURRENT ASSETS
Debtors	5	657,955		531,634
Cash at bank and in hand		145,600		94,409

		803,555		626,043
Creditors: Amounts Falling Due Within One Year	6	(204,853 )		(207,250 )

NET CURRENT ASSETS (LIABILITIES)			598,702		418,793

TOTAL ASSETS LESS CURRENT LIABILITIES			602,583		423,186

Creditors: Amounts Falling Due After More Than One Year	7		(216,903 )		(87,957 )

NET ASSETS			385,680		335,229

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			385,580		335,129

SHAREHOLDERS' FUNDS			385,680		335,229

For the year ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Rindayi Emillianna CHIMUKA Director	Christina Cecilia KASAMBIRA Director
23 October 2026

The notes on pages 6 to 8 form part of these financial statements.

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Bethal Manna Care Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Bethal Manna Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11858270 . The registered office is Basepoint Dartford Business Park, 7 Dartford Business Park, Victoria Road, Dartford, DA1 5FS.

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

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Leasehold	0%
Plant & Machinery	20%
Motor Vehicles	20%
Fixtures & Fittings	20%
Computer Equipment	20%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Bethal Manna Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 50 (2025: 66)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	10,036

As at 31 March 2026	10,036

Depreciation
As at 1 April 2025	5,643
Provided during the period	512

As at 31 March 2026	6,155

Net Book Value
As at 31 March 2026	3,881

As at 1 April 2025	4,393

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	70,579	91,235
Amounts owed by group undertakings	582,086	422,323
Other debtors	5,290	1,876

	657,955	515,434
Due after more than one year
Other debtors	-	16,200

	657,955	531,634

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,349	4,500
Bank loans and overdrafts	1,618	4,184
Other creditors	4,860	7,812
Taxation and social security	197,026	190,754

	204,853	207,250

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Bethal Manna Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	205,278	86,111
Other creditors	11,625	1,846

	216,903	87,957

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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