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REGISTERED NUMBER: 07288613 (England and Wales)





















MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: D Manning
Mrs D L Manning





SECRETARY: Mrs D L Manning





REGISTERED OFFICE: 22-24 Harborough Road
Northampton
Northamptonshire
NN27AZ





REGISTERED NUMBER: 07288613 (England and Wales)





ACCOUNTANTS: Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 92,130 103,750
92,130 103,750

CURRENT ASSETS
Work in Progress 98,000 159,747
Debtors 6 41,857 9,508
Cash at bank 18,464 -
158,321 169,255
CREDITORS
Amounts falling due within one year 7 178,328 183,780
NET CURRENT LIABILITIES (20,007 ) (14,525 )
TOTAL ASSETS LESS CURRENT LIABILITIES 72,123 89,225

CREDITORS
Amounts falling due after more than one year 8 (26,373 ) (40,689 )

PROVISIONS FOR LIABILITIES (17,292 ) (19,798 )
NET ASSETS 28,458 28,738

MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

BALANCE SHEET - continued
30 JUNE 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 27,458 27,738
SHAREHOLDERS' FUNDS 28,458 28,738

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.

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 Statement of Comprehensive Income 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:





D Manning - Director


MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Manning Construction (Northampton) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

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.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.


MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued
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.

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.

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 100,000
AMORTISATION
At 1 July 2022
and 30 June 2023 100,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2022 48,652 4,654 107,596 160,902
Additions - 10,398 - 10,398
At 30 June 2023 48,652 15,052 107,596 171,300
DEPRECIATION
At 1 July 2022 25,579 3,467 28,106 57,152
Charge for year 4,615 1,591 15,812 22,018
At 30 June 2023 30,194 5,058 43,918 79,170
NET BOOK VALUE
At 30 June 2023 18,458 9,994 63,678 92,130
At 30 June 2022 23,073 1,187 79,490 103,750

MANNING CONSTRUCTION (NORTHAMPTON)
LIMITED (REGISTERED NUMBER: 07288613)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 41,502 360
VAT - 8,956
Prepayments 355 192
41,857 9,508

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,464 21,290
Hire purchase contracts 4,615 4,615
Trade creditors 146,666 140,449
Social security and other taxes 7,120 8,860
VAT 1,424 -
Other creditors 338 189
Directors' current accounts 39 715
Accruals and deferred income 7,662 7,662
178,328 183,780

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 2-5 years 19,056 28,756
Hire purchase contracts 7,317 11,933
26,373 40,689

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000