Manna Deli Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 05522229 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2023

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

13,333

16,056

CURRENT ASSETS

Stocks

20,000

18,000

Debtors

5

24,326

20,284

Cash at bank

65,285

57,787

109,611

96,071

CREDITORS

Amounts falling due within one year

6

89,544

111,679

NET CURRENT ASSETS/(LIABILITIES)

20,067

(15,608

)

TOTAL ASSETS LESS CURRENT LIABILITIES

33,400

448

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

33,300

348

SHAREHOLDERS' FUNDS

33,400

448

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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 18 March 2024 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 12 (2022 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2022

154,646

Additions

1,722

At 31 July 2023

156,368

DEPRECIATION

At 1 August 2022

138,590

Charge for year

4,445

At 31 July 2023

143,035

NET BOOK VALUE

At 31 July 2023

13,333

At 31 July 2022

16,056

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.23

31.7.22

£

£

Trade debtors

10,694

11,781

Other debtors

13,632

8,503

24,326

20,284

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.23

31.7.22

£

£

Trade creditors

31,975

31,577

Taxation and social security

34,207

33,275

Other creditors

23,362

46,827

89,544

111,679

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.23

31.7.22

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2022

348

Profit for the year

104,952

Dividends

(72,000

)

At 31 July 2023

33,300

9.

CONTROL

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