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REGISTERED NUMBER: 01840477 (England and Wales)















MANOR HOMES (YORKSHIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






MANOR HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 01840477)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


MANOR HOMES (YORKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: P J Pearson
M T Cheriton-Metcalfe





SECRETARY: J L Flintham





REGISTERED OFFICE: The Old Coach House
Gainsborough Road
Drinsey Nook
Lincoln
Lincolnshire
LN1 2JJ





REGISTERED NUMBER: 01840477 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
4 Henley Way
Doddington Road
Lincoln
Lincolnshire
LN6 3QR

MANOR HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 01840477)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,175 -

CURRENT ASSETS
Stocks 1,430,241 1,102,771
Debtors 5 1,943,119 2,028,533
Cash at bank and in hand 314 3,598
3,373,674 3,134,902
CREDITORS
Amounts falling due within one year 6 5,558,683 5,376,980
NET CURRENT LIABILITIES (2,185,009 ) (2,242,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,158,834 ) (2,242,078 )

CAPITAL AND RESERVES
Called up share capital 7 200,891 200,891
Retained earnings (2,359,725 ) (2,442,969 )
SHAREHOLDERS' FUNDS (2,158,834 ) (2,242,078 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by:





P J Pearson - Director


MANOR HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 01840477)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Manor Homes (Yorkshire) 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Revenue is recognised on contracts in accordance with Financial Reporting Standard 102 Section A, where the company has obtained a right to consideration. Turnover recognised in this manner is based on an assessment of the fair value of the goods & services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the company. Unbilled revenue is included in debtors

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 etc - 25% on cost

Tangible fixed assets are stated at cost less (or deemed cost) less accumulated depreciation and accumulated impairment losses.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 income statement in the period to which they relate.

MANOR HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 01840477)

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

2. ACCOUNTING POLICIES - continued

Going concern
Whilst the statement of financial position continues to show an overall deficit, the directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The largest creditor balance is due to United Health Group 2 and they confirm their continued financial support. For these reasons, the directors consider that it is appropriate to prepare the accounts on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 44,423
Additions 34,900
Disposals (26,082 )
At 31 January 2024 53,241
DEPRECIATION
At 1 February 2023 44,423
Charge for year 8,725
Eliminated on disposal (26,082 )
At 31 January 2024 27,066
NET BOOK VALUE
At 31 January 2024 26,175

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 11,534
Amounts owed by group undertakings 1,933,044 2,002,123
Other debtors 10,075 14,876
1,943,119 2,028,533

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 25,321 33,086
Taxation and social security 3,336 2,864
Other creditors 5,530,026 5,341,030
5,558,683 5,376,980

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20,089,120 Ordinary £0.01 200,891 200,891

MANOR HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 01840477)

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

8. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. Contributors payable to the company pension scheme are charged to the income statement in the period they related. Contributions outstanding at the year end total £127 (2023: £138).

9. CONTINGENCIES

The company is a party to a composite cross guarantee given to the HSBC Bank Plc between Manor Homes (Yorkshire) Limited, United Health Group Limited, Barford Children's Services Limited, Creative Care & Therapy Limited, United Children's Services Limited (formerly United Health (Medicare) Limited, United Health Group 2 Limited, United Education Services Limited and Manor Homes Property Company Limited.

10. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Manor Homes Property Company Limited. Manor Homes Property Company Limited is
ultimately controlled by the shareholders.