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2021-12-31 08611587 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 08611587 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 08611587 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 08611587 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 08611587 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 08611587 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 08611587 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 08611587 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08611587 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 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Registered number: 08611587
Manchester Quays Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08611587
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investments 3 801 801
801 801
CURRENT ASSETS
Debtors 4 9,694,481 5,717,514
Cash at bank and in hand 1,474,722 3,389,871
11,169,203 9,107,385
Creditors: Amounts Falling Due Within One Year 5 (385,285 ) (1,029,636 )
NET CURRENT ASSETS (LIABILITIES) 10,783,918 8,077,749
TOTAL ASSETS LESS CURRENT LIABILITIES 10,784,719 8,078,550
NET ASSETS 10,784,719 8,078,550
CAPITAL AND RESERVES
Called up share capital 6 1,840,100 1,840,100
Income Statement 8,944,619 6,238,450
SHAREHOLDERS' FUNDS 10,784,719 8,078,550
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
Mr Suresh Gorasia
Director
16 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 1.10).
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.
1.2. Going Concern Disclosure
The directors have assessed the financial performance and note that as at 31 December 2022 the company had net assets of £10,784,719 (2021: £8,078,550) and made a profit after taxation for the financial year of £2,706,169 (2021: £1,443,596). 
Management has undertaken a thorough going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The cash balance of £1,474,722 is sufficient to settle liabilities as they fall due.
Therefore, the board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
1.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

Acquisitions and disposals of investment property are recognised upon legal completion of contracts, when the risks and rewards of ownership are transferred. Investment properties cease to be recognised when they have been disposed of or withdrawn permanently from use and no future economic benefit is expected from disposal.
1.5. Leasing and Hire Purchase Contracts
A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Their annual rentals are charged to the income statement on a straight-line basis over the term of the lease. Reverse premiums and similar incentives received to enter into operating leases are released to the income statement over the term of the lease.
1.6. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.

Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.
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1.7. Taxation

Deferred Taxation

Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except:

• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax.

Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
1.8. Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
1.9. Preparation of Consolidated Financial Statements
The company is exempt from the requirement to prepare consolidated financial statements as the group it heads qualifies as a small group. These financial statements therefore present information about the company as an individual undertaking and not about its group.
1.10. Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing these financial statements, the directors have made the following judgements:

Carrying value of investments
The company holds investments stated at cost less any provision for impairment. The company has established internal controls designed to effectively assess and centrally review inventory carrying values and ensure the appropriateness of the estimates made.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Directors 4 4
4 4
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3. Investments
Unlisted
£
Cost
As at 1 January 2022 801
As at 31 December 2022 801
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 801
As at 1 January 2022 801
The following companies are all direct subsidiaries of Manchester Quays Limited:

All Work and Social Bonded Limited
Allied London Canal Limited
Manchester Quays Advertising Limited
Manchester Quays Developments Twelve Limited
Manchester Quays (Holdco) Limited
Manchester Quays Riverside Limited
Manchester Quays T2 Retail Limited
OGS Work Limited
St Johns Estate Management Company Limited

The following companies are all indirect subsidiaries of Manchester Quays Limited:

Versa Manchester Studios Limited
All Studios Birchwood Limited
Manchester Quays (Building C) Limited
Manchester Quays (SJP) Limited
Manchester Quays SJP Retail Limited (formerly Manchester Quays (T1) Limited)

These wholly-owned subsidiaries are registered in England and Wales and have their Registered Office at C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 692,287 360,327
Other debtors 67,545 48,121
Corporation tax recoverable assets - 122,583
Amounts owed by group undertakings 1,727,754 2,761,483
Amounts owed by related parties 7,206,895 2,425,000
9,694,481 5,717,514
The amounts due from group undertakings and related parties are repayable on demand and not interest bearing.
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5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 385,085 114,663
Accruals and deferred income - 914,773
Amounts owed to group undertakings 200 200
385,285 1,029,636
The amounts due to group undertakings are repayable on demand and not interest bearing.
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,840,100 1,840,100
7. Financial Instruments
The Company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments held at fair value through profit and loss.
8. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are 100% owned members of the same group. There are no other related party transactions other than as disclosed.
Manchester Quays Developments (MGY) Limited
Manchester Quays Developments (MGY) Limited and Manchester Quays Limited share common directors.
The company is owed £1,976,883 from Manchester Quays Developments (MGY) Limited (2021: £nil).
Manchester Quays Developments (OGS) Limited
Manchester Quays Developments (OGS) Limited and Manchester Quays Limited share common directors.
The company is owed £2,555,012 from Manchester Quays Developments (OGS) Limited (2021: £nil).
Panorama Capital Limited
Panorama Capital Limited and Manchester Quays Limited share a common director.
The company is owed £2,675,000 from Panorama Capital Limited (2021: £2,425,000).
9. Ultimate Controlling Party
The company's immediate parent company is Manchester Quays Holding Limited . The ultimate parent company is Capital Holdco Limited, a company registered in the British Virgin Islands.
10. General Information
Manchester Quays Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08611587 . The registered office is C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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