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REGISTERED NUMBER: 10207643 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Manor Prestige Landscapes Ltd

Manor Prestige Landscapes Ltd (Registered number: 10207643)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Manor Prestige Landscapes Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTOR: J G Mellor





REGISTERED OFFICE: 24 Callow Close
Bacup
Lancashire
OL13 9SJ





REGISTERED NUMBER: 10207643 (England and Wales)





ACCOUNTANTS: Versatile Accountancy Services Ltd
The Old Printworks
65 Church Street
Littleborough
Lancashire
OL15 8AB

Manor Prestige Landscapes Ltd (Registered number: 10207643)

Statement of Financial Position
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 5,900 7,292

CURRENT ASSETS
Debtors 5 773 250
Cash at bank 18,146 9,212
18,919 9,462
CREDITORS
Amounts falling due within one year 6 16,858 11,300
NET CURRENT ASSETS/(LIABILITIES) 2,061 (1,838 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,961

5,454

PROVISIONS FOR LIABILITIES 7 890 1,103
NET ASSETS 7,071 4,351

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8 7,070 4,350
SHAREHOLDERS' FUNDS 7,071 4,351

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Manor Prestige Landscapes Ltd (Registered number: 10207643)

Statement of Financial Position - continued
31 May 2023


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 director and authorised for issue on 2 November 2023 and were signed by:





J G Mellor - Director


Manor Prestige Landscapes Ltd (Registered number: 10207643)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Manor Prestige Landscapes Ltd 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
Revenue 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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 statement of financial position date.


Manor Prestige Landscapes Ltd (Registered number: 10207643)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 4,885 9,250 1,371 15,506
Additions 139 - - 139
At 31 May 2023 5,024 9,250 1,371 15,645
DEPRECIATION
At 1 June 2022 1,790 5,917 507 8,214
Charge for year 482 833 216 1,531
At 31 May 2023 2,272 6,750 723 9,745
NET BOOK VALUE
At 31 May 2023 2,752 2,500 648 5,900
At 31 May 2022 3,095 3,333 864 7,292

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.5.23 31.5.22
£    £   
Prepayments and accrued income 773 250

Manor Prestige Landscapes Ltd (Registered number: 10207643)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts - 3,731
Trade creditors 180 5,488
Tax 4,433 -
Social security and other taxes (3,172 ) (3,028 )
VAT 1,288 768
Other creditors 13,130 3,305
Directors' loan accounts 1 81
Accruals and deferred income 998 955
16,858 11,300

7. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax 890 1,103

Deferred
tax
£   
Balance at 1 June 2022 1,103
Provided during year (213 )
Balance at 31 May 2023 890

8. RESERVES
Retained
earnings
£   

At 1 June 2022 4,350
Profit for the year 17,985
Dividends (15,265 )
At 31 May 2023 7,070