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Registered Number: 05871851
England and Wales

 

 

 

MANHATTAN ENTERTAINMENTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Director Christian McIntyre
Registered Number 05871851
Registered Office Manhattan Club & Snooker Centre
Beech Avenue
Harrogate
HG2 8DY
Accountants Best Accountancy Services Ltd
Harrogate Business Centre, Hammerain House
Hookstone Avenue
Harrogate
North Yorkshire
HG2 8ER
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 19,948    21,449 
19,948    21,449 
Current assets      
Stocks 4 7,142    8,680 
Debtors 5 39,857    41,033 
Cash at bank and in hand 22,004    22,326 
69,003    72,039 
Creditors: amount falling due within one year 6 (32,048)   (30,086)
Net current assets 36,955    41,953 
 
Total assets less current liabilities 56,903    63,402 
Creditors: amount falling due after more than one year 7 (19,130)   (29,071)
Net assets 37,773    34,331 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 37,772    34,330 
Shareholders' funds 37,773    34,331 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 20 August 2024 and were signed by:


-------------------------------
Christian McIntyre
Director
2
General Information
Manhattan Entertainments Limited is a private company, limited by shares, registered in England and Wales, registration number 05871851, registration address Manhattan Club & Snooker Centre, Beech Avenue, Harrogate, HG2 8DY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20%
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2022 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 September 2022 128,210    128,210 
Additions 7,047    7,047 
Disposals  
At 31 August 2023 135,257    135,257 
Depreciation
At 01 September 2022 106,761    106,761 
Charge for year 8,548    8,548 
On disposals  
At 31 August 2023 115,309    115,309 
Net book values
Closing balance as at 31 August 2023 19,948    19,948 
Opening balance as at 01 September 2022 21,449    21,449 


4.

Stocks

2023
£
  2022
£
Stocks 7,142    8,680 
7,142    8,680 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 31,649    31,649 
Other Debtors 8,208    9,384 
39,857    41,033 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 9,356    8,026 
Bank Loans & Overdrafts 9,577    9,577 
Taxation and Social Security 9,222    2,553 
Other Creditors 3,893    9,930 
32,048    30,086 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 19,130    29,071 
19,130    29,071 

8.

Advances and Credits



Christian McIntyre
There was an outstanding loan of £6,698 from the Company to the Director as at 31st August 2023.

Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Christian McIntyre(7,748)29,097 14,651 6,698 
-774829097014651006698
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Christian McIntyre2,884 52,431 63,063 (7,748)
28845243106306300-7748
3