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REGISTERED NUMBER: 06655681 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2023

for

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANDWOOD COMMERCIAL (MANCHESTER) LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2023







Directors: Mrs H C Jude
MRA Professional Services Group Limited
Mr M Bailey
Mr R J Parkinson
Mr J E Ashworth
Ms K Lay





Registered office: Lancaster Buildings
77 Deansgate
Manchester
M3 2BW





Registered number: 06655681 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Balance Sheet
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,018 6,300
Tangible assets 5 21,864 22,536
Investments 6 400 400
29,282 29,236

CURRENT ASSETS
Debtors 7 457,542 467,118
Cash at bank and in hand 244,671 183,717
702,213 650,835
CREDITORS
Amounts falling due within one year 8 587,222 624,826
NET CURRENT ASSETS 114,991 26,009
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,273

55,245

PROVISIONS FOR LIABILITIES 9 7,219 5,479
NET ASSETS 137,054 49,766

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 136,854 49,566
SHAREHOLDERS' FUNDS 137,054 49,766

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.

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Balance Sheet - continued
31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 November 2023 and were signed on its behalf by:





Mr M Bailey - Director


LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Landwood Commercial (Manchester) 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised at 20% reducing balance.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2022 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 August 2022 11,698
Additions 3,229
Disposals (2,750 )
At 31 July 2023 12,177
AMORTISATION
At 1 August 2022 5,398
Amortisation for year 1,234
Eliminated on disposal (1,473 )
At 31 July 2023 5,159
NET BOOK VALUE
At 31 July 2023 7,018
At 31 July 2022 6,300

5. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 August 2022 45,541
Additions 6,589
Disposals (5,221 )
At 31 July 2023 46,909
DEPRECIATION
At 1 August 2022 23,005
Charge for year 4,816
Eliminated on disposal (2,776 )
At 31 July 2023 25,045
NET BOOK VALUE
At 31 July 2023 21,864
At 31 July 2022 22,536

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2023

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2022
and 31 July 2023 400
NET BOOK VALUE
At 31 July 2023 400
At 31 July 2022 400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 348,402 386,351
Amounts owed by group undertakings - 13,659
Other debtors 109,140 67,108
457,542 467,118

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 19,662 53,000
Amounts owed to group undertakings 233,761 233,761
Taxation and social security 213,569 173,909
Other creditors 120,230 164,156
587,222 624,826

9. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax 7,219 5,479

Deferred
tax
£   
Balance at 1 August 2022 5,479
Provided during year 1,740
Balance at 31 July 2023 7,219

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
200 Ordinary 1 200 200