Manna Deli Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 05522229 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2019

for

MANNA DELI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A Mimran

Mrs R Mimran

SECRETARY:

Mrs R Mimran

REGISTERED OFFICE:

146 Brent Street

London

NW4 2DR

REGISTERED NUMBER:

05522229 (England and Wales)

ACCOUNTANT:

Abigail Sayagh

Chartered Accountant

12 Beverley Gardens

London

NW11 9DG

FIXED ASSETS

Tangible assets

4

19,797

23,691

CURRENT ASSETS

Stocks

12,500

12,500

Debtors

5

16,536

18,299

Cash at bank

30,564

19,662

59,600

50,461

CREDITORS

Amounts falling due within one year

6

56,824

73,991

NET CURRENT ASSETS/(LIABILITIES)

2,776

(23,530

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,573

161

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

22,473

61

SHAREHOLDERS' FUNDS

22,573

161

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2019 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 14 July 2020 and were signed on its behalf by:

Mr A Mimran - Director

1.	STATUTORY INFORMATION

Manna Deli 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.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

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.

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 11 (2018 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2018

138,394

Additions

2,705

At 31 July 2019

141,099

DEPRECIATION

At 1 August 2018

114,703

Charge for year

6,599

At 31 July 2019

121,302

NET BOOK VALUE

At 31 July 2019

19,797

At 31 July 2018

23,691

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.19

31.7.18

£

£

Other debtors

16,536

18,299

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.19

31.7.18

£

£

Trade creditors

22,854

40,412

Taxation and social security

32,970

27,580

Other creditors

1,000

5,999

56,824

73,991

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.19

31.7.18

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2018

61

Profit for the year

122,412

Dividends

(100,000

)

At 31 July 2019

22,473

9.

CONTROL

The company is controlled by the Directors with respect to their shareholdings.