MANGUDIAYYA UK LTD - Accounts

MANGUDIAYYA UK LTD - Accounts

MANGUDIAYYA UK LTD - Company Information

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Registered Number: 10106060
England and Wales

 

 

 

MANGUDIAYYA UK LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2021

End date: 30 April 2022

MANGUDIAYYA UK LTD
Contents Page
For the year ended 30 April 2022
Report to the directors on the preparation of the unaudited statutory accounts of MANGUDIAYYA UK LTD for the year ended 30 April 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MANGUDIAYYA UK LTD for the year ended 30 April 2022 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of MANGUDIAYYA UK LTD, as a body, in accordance with the terms of our engagement letter dated 18 October 2022 Our work has been undertaken solely to prepare for your approval the accounts of MANGUDIAYYA UK LTD and state those matters that we have agreed to state to the Board of Directors of MANGUDIAYYA UK LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MANGUDIAYYA UK LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that MANGUDIAYYA UK 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 of MANGUDIAYYA UK LTD. You consider that MANGUDIAYYA UK LTD is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of MANGUDIAYYA UK 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 statutory accounts
30 April 2022



....................................................
HARANS & CO
CHARTERED CERTIFIED ACCOUNTANTS
324 STAFFORD ROAD
CROYDON
SURREY
CR0 4NH
18 October 2022
1
 
 		 Notes
 		 2022
£		   2021
£
Fixed assets      
Tangible fixed assets 731    860 
731    860 
Current assets      
Stocks 56,690    53,690 
Cash at bank and in hand 973    1,716 
57,663    55,406 
Creditors: amount falling due within one year (149,787)   (118,453)
Net current liabilities (92,124)   (63,047)
 
Total assets less current liabilities (91,393)   (62,187)
Net liabilities (91,393)   (62,187)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (91,493)   (62,287)
Shareholder's funds (91,393)   (62,187)
 


For the year ended 30 April 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 18 October 2022 and were signed by:


--------------------------------
MISS ABBYRAMI PRYADHARSHINI RAJARAJAN
Director
2
General Information
MANGUDIAYYA UK LTD is a private company, limited by shares, registered in England and Wales, registration number 10106060, registration address 214a Main Road, Biggin Hill, Westerham, Kent, TN16 3BD

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2021 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 May 2021 1,399    1,399 
Additions -    - 
Disposals -    - 
At 30 April 2022 1,399    1,399 
Depreciation
At 01 May 2021 539    539 
Charge for year 129    129 
On disposals -    - 
At 30 April 2022 668    668 
Net book values
Closing balance as at 30 April 2022 731    731 
Opening balance as at 01 May 2021 860    860 


4.

Share Capital

Allotted, called up and fully paid
2022
£		   2021
£
100 Class shares of £1.00 each 100    100 
100    100 

3