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
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
Manor Farm Spa Limited
Statement of financial position
as at 30 November 2023
Tangible assets
67,136
74,611
Cash at bank and in hand
5,783
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)
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
Manor Farm Spa Limited
Notes to the Accounts
for the year ended 30 November 2023
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.
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.
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.
Turnover is measured at the fair value of the consideration received for services supplied stated net of discounts.
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 are initially recorded at cost, and subsequently stated at cost less any accumulated 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
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
At 30 November 2023
86,740
12,128
98,868
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
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
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).