IRIS Accounts Production v24.1.9.2 09590570 director 1.6.23 31.5.24 31.5.24 false true false false true false Fair value model Ordinary 1.00000 Ordinary Class B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh095905702023-05-31095905702024-05-31095905702023-06-012024-05-31095905702022-05-31095905702022-06-012023-05-31095905702023-05-3109590570ns15:EnglandWales2023-06-012024-05-3109590570ns14:PoundSterling2023-06-012024-05-3109590570ns10:Director12023-06-012024-05-3109590570ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3109590570ns10:SmallEntities2023-06-012024-05-3109590570ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3109590570ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3109590570ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3109590570ns10:FullAccounts2023-06-012024-05-3109590570ns10:OrdinaryShareClass12023-06-012024-05-3109590570ns10:OrdinaryShareClass22023-06-012024-05-3109590570ns10:CompanySecretary12023-06-012024-05-3109590570ns10:RegisteredOffice2023-06-012024-05-3109590570ns5:CurrentFinancialInstruments2024-05-3109590570ns5:CurrentFinancialInstruments2023-05-3109590570ns5:ShareCapital2024-05-3109590570ns5:ShareCapital2023-05-3109590570ns5:RetainedEarningsAccumulatedLosses2024-05-3109590570ns5:RetainedEarningsAccumulatedLosses2023-05-3109590570ns5:CostValuation2023-05-3109590570ns10:OrdinaryShareClass12024-05-3109590570ns10:OrdinaryShareClass22024-05-31
REGISTERED NUMBER: 09590570 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2024

FOR

G & K MANSON HOLDINGS LIMITED

G & K MANSON HOLDINGS LIMITED (REGISTERED NUMBER: 09590570)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


G & K MANSON HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: Mr G J Manson





SECRETARY: Mrs V D Manson





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Hampshire
SO50 9PD





BUSINESS ADDRESS: Unit 9, Glenmore Business Park
Wend-al Road
Blandford Forum
Dorset
DT11 7FP





REGISTERED NUMBER: 09590570 (England and Wales)






G & K MANSON HOLDINGS LIMITED (REGISTERED NUMBER: 09590570)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 5 202 202
Investment property 6 130,095 130,095
130,297 130,297

CURRENT ASSETS
Cash at bank and in hand 928 8,986

CREDITORS
Amounts falling due within one year 7 6,632 2,303
NET CURRENT (LIABILITIES)/ASSETS (5,704 ) 6,683
TOTAL ASSETS LESS CURRENT LIABILITIES 124,593 136,980

CAPITAL AND RESERVES
Called up share capital 8 404 404
Retained earnings 124,189 136,576
SHAREHOLDERS' FUNDS 124,593 136,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st August 2024 and were signed by:





Mr G J Manson - Director


G & K MANSON HOLDINGS LIMITED (REGISTERED NUMBER: 09590570)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024


1. STATUTORY INFORMATION

G & K Manson Holdings 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about G & K Manson Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

G & K MANSON HOLDINGS LIMITED (REGISTERED NUMBER: 09590570)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024


3. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Investment property
Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st June 2023
and 31st May 2024 202
NET BOOK VALUE
At 31st May 2024 202
At 31st May 2023 202

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st June 2023
and 31st May 2024 130,095
NET BOOK VALUE
At 31st May 2024 130,095
At 31st May 2023 130,095

In the opinion of the Director the value of the investment property at the year end is not materially different from that of the cost of the property.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,222 -
Taxation and social security - 1,463
Other creditors 5,410 840
6,632 2,303

G & K MANSON HOLDINGS LIMITED (REGISTERED NUMBER: 09590570)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
400 Ordinary £1 400 400
4 Ordinary Class B £1 4 4
404 404