Manyika Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06801556

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			(819 )		-
Tangible Assets	4		8,339		17,421

			7,520		17,421
CURRENT ASSETS
Debtors		8,367		4,065
Cash at bank and in hand		1,865		5,102

		10,232		9,167
Creditors: Amounts Falling Due Within One Year		(10,099 )		(12,377 )

NET CURRENT ASSETS (LIABILITIES)			133		(3,210 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,653		14,211

Creditors: Amounts Falling Due After More Than One Year			(11,127 )		(9,337 )

NET (LIABILITIES)/ASSETS			(3,474 )		4,874

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Profit and Loss Account			(4,474 )		3,874

SHAREHOLDERS' FUNDS			(3,474)		4,874

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Manyika Limited

Balance Sheet (continued)

As At 31 January 2026

For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Tapiwa Chimboza

Director

14 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Manyika Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06801556 . The registered office is Dfo - Churchill House, 120 Bunns Lane, Mill Hill, London, NW7 2AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	20% Straight Line Method
Computer Equipment	20% Straight Line Method

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable 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 year 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.

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

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Manyika Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	3,248	45,409	48,657

As at 31 January 2026	3,248	45,409	48,657

Depreciation
As at 1 February 2025	3,248	27,988	31,236
Provided during the period	-	9,082	9,082

As at 31 January 2026	3,248	37,070	40,318

Net Book Value
As at 31 January 2026	-	8,339	8,339

As at 1 February 2025	-	17,421	17,421

Cost or valuation as at 31 January 2026 represented by:

	Plant & Machinery	Computer Equipment	Total
	£	£	£
At cost	3,248	45,409	48,657

	3,248	45,409	48,657

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

6. Ultimate Controlling Party

The company's ultimate controlling party is Mr Tapiwa Chimboza by virtue of his ownership of 100% of the issued share capital in the company.

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