2022-04-012023-03-312023-03-31false13196955HANNAH MAN LTD2024-03-1368209iso4217:GBPxbrli:pure131969552022-04-01131969552023-03-31131969552022-04-012023-03-31131969552021-02-11131969552022-03-31131969552021-02-112022-03-3113196955bus:SmallEntities2022-04-012023-03-3113196955bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3113196955bus:FullAccounts2022-04-012023-03-3113196955bus:PrivateLimitedCompanyLtd2022-04-012023-03-3113196955core:WithinOneYear2023-03-3113196955core:AfterOneYear2023-03-3113196955core:WithinOneYear2022-03-3113196955core:AfterOneYear2022-03-3113196955core:ShareCapital2023-03-3113196955core:SharePremium2023-03-3113196955core:RevaluationReserve2023-03-3113196955core:OtherReservesSubtotal2023-03-3113196955core:RetainedEarningsAccumulatedLosses2023-03-3113196955core:ShareCapital2022-03-3113196955core:SharePremium2022-03-3113196955core:RevaluationReserve2022-03-3113196955core:OtherReservesSubtotal2022-03-3113196955core:RetainedEarningsAccumulatedLosses2022-03-3113196955core:LandBuildings2023-03-3113196955core:PlantMachinery2023-03-3113196955core:Vehicles2023-03-3113196955core:FurnitureFittings2023-03-3113196955core:OfficeEquipment2023-03-3113196955core:NetGoodwill2023-03-3113196955core:IntangibleAssetsOtherThanGoodwill2023-03-3113196955core:ListedExchangeTraded2023-03-3113196955core:UnlistedNon-exchangeTraded2023-03-3113196955core:LandBuildings2022-03-3113196955core:PlantMachinery2022-03-3113196955core:Vehicles2022-03-3113196955core:FurnitureFittings2022-03-3113196955core:OfficeEquipment2022-03-3113196955core:NetGoodwill2022-03-3113196955core:IntangibleAssetsOtherThanGoodwill2022-03-3113196955core:ListedExchangeTraded2022-03-3113196955core:UnlistedNon-exchangeTraded2022-03-3113196955core:LandBuildings2022-04-012023-03-3113196955core:PlantMachinery2022-04-012023-03-3113196955core:Vehicles2022-04-012023-03-3113196955core:FurnitureFittings2022-04-012023-03-3113196955core:OfficeEquipment2022-04-012023-03-3113196955core:NetGoodwill2022-04-012023-03-3113196955core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113196955core:ListedExchangeTraded2022-04-012023-03-3113196955core:UnlistedNon-exchangeTraded2022-04-012023-03-3113196955core:MoreThanFiveYears2022-04-012023-03-3113196955core:Non-currentFinancialInstruments2023-03-3113196955core:Non-currentFinancialInstruments2022-03-3113196955dpl:CostSales2022-04-012023-03-3113196955dpl:DistributionCosts2022-04-012023-03-3113196955core:LandBuildings2022-04-012023-03-3113196955core:PlantMachinery2022-04-012023-03-3113196955core:Vehicles2022-04-012023-03-3113196955core:FurnitureFittings2022-04-012023-03-3113196955core:OfficeEquipment2022-04-012023-03-3113196955dpl:AdministrativeExpenses2022-04-012023-03-3113196955core:NetGoodwill2022-04-012023-03-3113196955core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113196955dpl:GroupUndertakings2022-04-012023-03-3113196955dpl:ParticipatingInterests2022-04-012023-03-3113196955dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113196955core:ListedExchangeTraded2022-04-012023-03-3113196955dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113196955core:UnlistedNon-exchangeTraded2022-04-012023-03-3113196955dpl:CostSales2021-02-112022-03-3113196955dpl:DistributionCosts2021-02-112022-03-3113196955core:LandBuildings2021-02-112022-03-3113196955core:PlantMachinery2021-02-112022-03-3113196955core:Vehicles2021-02-112022-03-3113196955core:FurnitureFittings2021-02-112022-03-3113196955core:OfficeEquipment2021-02-112022-03-3113196955dpl:AdministrativeExpenses2021-02-112022-03-3113196955core:NetGoodwill2021-02-112022-03-3113196955core:IntangibleAssetsOtherThanGoodwill2021-02-112022-03-3113196955dpl:GroupUndertakings2021-02-112022-03-3113196955dpl:ParticipatingInterests2021-02-112022-03-3113196955dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-112022-03-3113196955core:ListedExchangeTraded2021-02-112022-03-3113196955dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-112022-03-3113196955core:UnlistedNon-exchangeTraded2021-02-112022-03-3113196955core:NetGoodwill2023-03-3113196955core:IntangibleAssetsOtherThanGoodwill2023-03-3113196955core:LandBuildings2023-03-3113196955core:PlantMachinery2023-03-3113196955core:Vehicles2023-03-3113196955core:FurnitureFittings2023-03-3113196955core:OfficeEquipment2023-03-3113196955core:AfterOneYear2023-03-3113196955core:WithinOneYear2023-03-3113196955core:ListedExchangeTraded2023-03-3113196955core:UnlistedNon-exchangeTraded2023-03-3113196955core:ShareCapital2023-03-3113196955core:SharePremium2023-03-3113196955core:RevaluationReserve2023-03-3113196955core:OtherReservesSubtotal2023-03-3113196955core:RetainedEarningsAccumulatedLosses2023-03-3113196955core:NetGoodwill2022-03-3113196955core:IntangibleAssetsOtherThanGoodwill2022-03-3113196955core:LandBuildings2022-03-3113196955core:PlantMachinery2022-03-3113196955core:Vehicles2022-03-3113196955core:FurnitureFittings2022-03-3113196955core:OfficeEquipment2022-03-3113196955core:AfterOneYear2022-03-3113196955core:WithinOneYear2022-03-3113196955core:ListedExc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HANNAH MAN LTD

Registered Number
13196955
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

HANNAH MAN LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

MAN, Hannah Catherine

Registered Address

99 Preston Drove
Brighton
BN1 6LD

Registered Number

13196955 (England and Wales)
HANNAH MAN LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets41,721,4081,276,238
1,721,4081,276,238
Current assets
Debtors10,000-
Cash at bank and on hand10,4713,912
20,4713,912
Creditors amounts falling due within one year5(1,886,595)(1,362,712)
Net current assets (liabilities)(1,866,124)(1,358,800)
Total assets less current liabilities(144,716)(82,562)
Provisions for liabilities(5,202)-
Net assets(149,918)(82,562)
Capital and reserves
Called up share capital100100
Profit and loss account(150,018)(82,662)
Shareholders' funds(149,918)(82,562)
The financial statements were approved and authorised for issue by the Director on 13 March 2024, and are signed on its behalf by:
MAN, Hannah Catherine
Director
Registered Company No. 13196955
HANNAH MAN LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).
Basis of preparation
These financial statements have been prepared under the historical cost convention and 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 and the Companies Act 2006.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
2.Average number of employees

20232022
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised. 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 period 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.
4.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 April 221,276,2381,276,238
Additions445,170445,170
At 31 March 231,721,4081,721,408
Net book value
At 31 March 231,721,4081,721,408
At 31 March 221,276,2381,276,238
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts723,723661,441
Taxation and social security4124
Other creditors1,159,415700,066
Accrued liabilities and deferred income3,0451,201
Total1,886,5951,362,712
6.Secured creditors
Bank loans of £723,723 (2022 - £661,441) are secured against the assets to which they relate.
7.Related party transactions
Within creditors is £1,109,415 (2022 - £700,066) owed to the director.