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Company Registration No. 12308963 (England and Wales)
Manor Farm Spa Limited Unaudited accounts for the year ended 30 November 2023
Manor Farm Spa Limited Unaudited accounts Contents
Page
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Manor Farm Spa Limited Company Information for the year ended 30 November 2023
Directors
Dawn Nicholls Tony Paul Nicholls
Company Number
12308963 (England and Wales)
Registered Office
Manor Farm Cottage Watch It Hole Lane Thorpe Audlin Pontefract West Yorkshire WF8 3HF England
Accountants
Micro Filer Ltd International House 64 Nile Street London N1 7SR
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Manor Farm Spa Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
67,136 
74,611 
Current assets
Inventories
1,325 
- 
Cash at bank and in hand
5,783 
4,639 
7,108 
4,639 
Creditors: amounts falling due within one year
(65,341)
(81,838)
Net current liabilities
(58,233)
(77,199)
Net assets/(liabilities)
8,903 
(2,588)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,803 
(2,688)
Shareholders' funds
8,903 
(2,588)
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by
Dawn Nicholls Director Company Registration No. 12308963
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Manor Farm Spa Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Manor Farm Spa Limited is a private company, limited by shares, registered in England and Wales, registration number 12308963. The registered office is Manor Farm Cottage, Watch It Hole Lane, Thorpe Audlin, Pontefract, West Yorkshire, WF8 3HF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue Recognition
Turnover is measured at the fair value of the consideration received for services supplied stated net of discounts.
Current Tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Land & buildings
10% reducing balance
Fixtures & fittings
25% reducing balance
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Manor Farm Spa Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
86,740 
11,202 
97,942 
Additions
- 
926 
926 
At 30 November 2023
86,740 
12,128 
98,868 
Depreciation
At 1 December 2022
16,850 
6,481 
23,331 
Charge for the year
6,989 
1,412 
8,401 
At 30 November 2023
23,839 
7,893 
31,732 
Net book value
At 30 November 2023
62,901 
4,235 
67,136 
At 30 November 2022
69,890 
4,721 
74,611 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
29,468 
21,863 
Taxes and social security
19,547 
14,581 
Other creditors
7,652 
3,220 
Loans from directors
8,674 
42,174 
65,341 
81,838 
6
Transactions with related parties
During the year the directors made available loans to the company. The loans are interest free and repayable on demand. At the year end date the balance due to the directors totalled £8.674 (2022 - £42,1)
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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