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REGISTERED NUMBER: 01400383 (England and Wales)











Unaudited Financial Statements

for the Year Ended

30 June 2023

for

C McManus Limited

C McManus Limited (Registered number: 01400383)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


C McManus Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mrs C Mcmanus
C J E Mcmanus





REGISTERED OFFICE: Lower Dickfield
Kibboth Crew
Ramsbottom
Bury
Lancashire
BL0 9DR





REGISTERED NUMBER: 01400383 (England and Wales)





ACCOUNTANTS: Mosley & Co
14 Market Place
Ramsbottom
Bury
Lancashire
BL0 9HT

C McManus Limited (Registered number: 01400383)

Statement of Financial Position
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 205 306
Investment property 5 125,202 125,202
125,407 125,508

CURRENT ASSETS
Cash at bank 882 2,737

CREDITORS
Amounts falling due within one year 6 26,293 32,958
NET CURRENT LIABILITIES (25,411 ) (30,221 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,996

95,287

CREDITORS
Amounts falling due after more than
one year

7

90,000

90,000
NET ASSETS 9,996 5,287

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,896 5,187
9,996 5,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

C McManus Limited (Registered number: 01400383)

Statement of Financial Position - continued
30 June 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 Board of Directors and authorised for issue on 13 February 2024 and were signed on its behalf by:





C J E Mcmanus - Director


C McManus Limited (Registered number: 01400383)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

C McManus 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.
Plant and machinery etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

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

C McManus Limited (Registered number: 01400383)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 408
DEPRECIATION
At 1 July 2022 102
Charge for year 101
At 30 June 2023 203
NET BOOK VALUE
At 30 June 2023 205
At 30 June 2022 306

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022
and 30 June 2023 125,202
NET BOOK VALUE
At 30 June 2023 125,202
At 30 June 2022 125,202

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Taxation and social security 1,128 220
Other creditors 25,165 32,738
26,293 32,958

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 90,000 90,000