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REGISTERED NUMBER: 06591504 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Manns & Manns Limited

Manns & Manns Limited (Registered number: 06591504)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Manns & Manns Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: H Manns





REGISTERED OFFICE: 1 & 2 Brooklyn Cottages
Portsmouth Road
Southampton
Hampshire
SO31 8EP





REGISTERED NUMBER: 06591504 (England and Wales)





ACCOUNTANTS: PD Accountancy Services Ltd
1 Post Office House
184 Bridge Road
Sarisbury Green
Southampton
Hampshire
SO31 7ED

Manns & Manns Limited (Registered number: 06591504)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,386 1,771

CURRENT ASSETS
Debtors 5 17,969 19,364
Cash at bank 94,294 132,737
112,263 152,101
CREDITORS
Amounts falling due within one year 6 85,037 70,777
NET CURRENT ASSETS 27,226 81,324
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,612

83,095

CREDITORS
Amounts falling due after more than one
year

7

(25,146

)

(33,912

)

PROVISIONS FOR LIABILITIES (570 ) (909 )
NET ASSETS 5,896 48,274

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 5,895 48,273
5,896 48,274

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 her 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.

Manns & Manns Limited (Registered number: 06591504)

Balance Sheet - 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 4 January 2024 and were signed by:





H Manns - Director


Manns & Manns Limited (Registered number: 06591504)

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

1. STATUTORY INFORMATION

Manns & Manns 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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

Manns & Manns Limited (Registered number: 06591504)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2022 15,332 8,693 24,025
Additions 2,376 1,196 3,572
Disposals (574 ) (2,011 ) (2,585 )
At 31 May 2023 17,134 7,878 25,012
DEPRECIATION
At 1 June 2022 14,694 7,560 22,254
Charge for year 704 943 1,647
Eliminated on disposal (1,264 ) (2,011 ) (3,275 )
At 31 May 2023 14,134 6,492 20,626
NET BOOK VALUE
At 31 May 2023 3,000 1,386 4,386
At 31 May 2022 638 1,133 1,771

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Other debtors 17,585 17,585
VAT - 1,536
Prepayments 384 243
17,969 19,364

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 10,644 10,664
Tax 13,649 26,452
Social security and other taxes 8,827 2,156
VAT 10,852 -
Other creditors 35,796 24,562
Directors' current accounts 3,569 5,243
Accrued expenses 1,700 1,700
85,037 70,777

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans - 2-5 years 25,146 33,912

8. ULTIMATE CONTROLLING PARTY

The controlling party is H Manns.