IRIS Accounts Production v23.2.0.158 08719309 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087193092022-03-31087193092023-03-31087193092022-04-012023-03-31087193092021-03-31087193092021-04-012022-03-31087193092022-03-3108719309ns10:Originalns15:EnglandWales2022-04-012023-03-3108719309ns14:PoundSterlingns10:Original2022-04-012023-03-3108719309ns10:Originalns10:Director12022-04-012023-03-3108719309ns10:Original2022-04-012023-03-3108719309ns10:Original2023-03-3108719309ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3108719309ns10:Originalns10:SmallEntities2022-04-012023-03-3108719309ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3108719309ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3108719309ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3108719309ns10:Originalns10:FullAccounts2022-04-012023-03-3108719309ns10:Original12022-04-012023-03-3108719309ns10:Originalns10:Director22022-04-012023-03-3108719309ns10:Originalns10:RegisteredOffice2022-04-012023-03-3108719309ns10:Original2022-03-3108719309ns10:Originalns5:CurrentFinancialInstruments2023-03-3108719309ns10:Originalns5:CurrentFinancialInstruments2022-03-3108719309ns10:Originalns5:Non-currentFinancialInstruments2023-03-3108719309ns10:Originalns5:Non-currentFinancialInstruments2022-03-3108719309ns5:ShareCapitalns10:Original2023-03-3108719309ns5:ShareCapitalns10:Original2022-03-3108719309ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3108719309ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3108719309ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3108719309ns10:Originalns5:PlantMachinery2022-04-012023-03-3108719309ns10:Original2021-04-012022-03-3108719309ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-03-3108719309ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-03-3108719309ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-03-3108719309ns10:Originalns5:PlantMachinery2022-03-3108719309ns10:Originalns5:PlantMachinery2023-03-3108719309ns10:Originalns5:PlantMachinery2022-03-3108719309ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3108719309ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 08719309 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023

FOR

MANCHESTER CENTRAL FACILITIES LIMITED

MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MANCHESTER CENTRAL FACILITIES LIMITED

COMPANY INFORMATION
for the year ended 31 March 2023







DIRECTORS: E White
S White





REGISTERED OFFICE: 83 Ducie Street
Manchester
Greater Manchester
M1 2JQ





REGISTERED NUMBER: 08719309 (England and Wales)





ACCOUNTANTS: d&t
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 58,178 43,802
58,178 43,802

CURRENT ASSETS
Stocks 3,000 600
Debtors 6 58,786 134,823
Cash at bank 64,730 58,833
126,516 194,256
CREDITORS
Amounts falling due within one year 7 88,393 146,408
NET CURRENT ASSETS 38,123 47,848
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,301

91,650

CREDITORS
Amounts falling due after more than one
year

8

(53,252

)

-

PROVISIONS FOR LIABILITIES (7,523 ) (1,428 )
NET ASSETS 35,526 90,222

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 35,426 90,122
35,526 90,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)

BALANCE SHEET - continued
31 March 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 23 February 2024 and were signed on its behalf by:





E White - Director


MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Manchester Central Facilities 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Franchise fees have been fully amortised over their estimated useful life of 5 years.

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 - 33% straight line basis, 25% straight line basis and 20% straight line basis

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

2. ACCOUNTING POLICIES - continued
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 63 (2022 - 63 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2022
and 31 March 2023 1,800
AMORTISATION
At 1 April 2022
and 31 March 2023 1,800
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 65,349
Additions 25,928
At 31 March 2023 91,277
DEPRECIATION
At 1 April 2022 21,547
Charge for year 11,552
At 31 March 2023 33,099
NET BOOK VALUE
At 31 March 2023 58,178
At 31 March 2022 43,802

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 56,827 132,400
Other debtors 1,959 2,423
58,786 134,823

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,339 -
Hire purchase contracts 3,868 -
Trade creditors 4,711 58,182
Taxation and social security 68,049 76,283
Other creditors 5,426 11,943
88,393 146,408

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 35,993 -
Hire purchase contracts 15,474 -
Other creditors 1,785 -
53,252 -

MANCHESTER CENTRAL FACILITIES LIMITED (REGISTERED NUMBER: 08719309)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

9. RELATED PARTY DISCLOSURES

Unless otherwise disclosed, all related party transactions have been conducted under normal market
conditions, including dividend payments to it's shareholders.