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Registered number: 11376933

Manor Autos Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2023

Prepared By:
IUVO Services Limited
Chartered Accountants
10 The Crescent
Little Leighs
Chelmsford
Essex
CM3 1LY

Manor Autos Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2023
DIRECTORS
James Johnstone
SECRETARY
L Cooper
REGISTERED OFFICE
Canfield Garage
High Cross Lane East
Little Canfield
Essex
CM6 1TQ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 11376933
ACCOUNTANTS
IUVO Services Limited
Chartered Accountants
10 The Crescent
Little Leighs
Chelmsford
Essex
CM3 1LY

Manor Autos Limited

ACCOUNTS
FOR THEYEARENDED31/05/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Manor Autos Limited

BALANCE SHEET AT 31/05/2023
20232022
Notes££
FIXED ASSETS
Intangible assets35,850-
Tangible assets42,5935,575
8,4435,575
CURRENT ASSETS
Stock308,16743,567
Debtors6-11,755
308,16755,322
CREDITORS: Amounts falling due within one year7274,28222,679
NET CURRENT ASSETS33,88532,643
TOTAL ASSETS LESS CURRENT LIABILITIES42,32838,218
CREDITORS: Amounts falling due after more than one year825,72126,609
PROVISIONS FOR LIABILITIES AND CHARGES9600-
NET ASSETS16,00711,609
CAPITAL AND RESERVES
Called up share capital1011
Profit and loss account16,00611,608
SHAREHOLDERS' FUNDS16,00711,609
For the year ending 31/05/2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/01/2024 and signed on their behalf by
.............................
James Johnstone
Director

Manor Autos Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinerystraight line 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. EMPLOYEES
20232022
No.No.
Average number of employees--

Manor Autos Limited

3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
Additions6,5006,500
At 31/05/20236,5006,500
Depreciation
For the year650650
At 31/05/2023650650
Net Book Amounts
At 31/05/20235,8505,850
4. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/06/202213,75513,755
At 31/05/202313,75513,755
Depreciation
At 01/06/20228,1808,180
For the year2,9822,982
At 31/05/202311,16211,162
Net Book Amounts
At 31/05/20232,5932,593
At 31/05/20225,5755,575
5. STOCK 20232022
££
Stock comprises:
Stock308,16743,567
308,16743,567
6. DEBTORS 20232022
££
Amounts falling due within one year
Other debtors-11,755
-11,755

Manor Autos Limited

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax12,8608,575
VAT2,2342,219
Directors current account23,374488
Bank loans and overdrafts15,4663,187
Bank Loan4,4448,000
Other creditors214,154-
Accruals1,750210
274,28222,679
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank loans (unsecured) >1yr25,72126,609
25,72126,609
Bank loans includes £7,945 payable after more than five years.
9. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation600-
600-
10. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
11. CONTROLLING PARTY
The Company is controlled by its director, J Johnstone.

Manor Autos Limited

12. RELATED PARTY TRANSACTIONS
At the year end date the Company owed its director £12,711 (2022: £488). This is included in creditors, is repayable on demand and attracts no interest.