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Registered number:  13722044














THE MANOR PROPERTY (GREASBY) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


 
THE MANOR PROPERTY (GREASBY) LIMITED
REGISTERED NUMBER: 13722044

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
5,309,509
-

Investments
 4 
100
100

Investment property
 5 
-
3,019,261

  
5,309,609
3,019,361

Current assets
  

Debtors: amounts falling due within one year
 6 
616,041
9,729

Cash at bank and in hand
 7 
2,693
3,079

  
618,734
12,808

Creditors: amounts falling due within one year
 8 
(5,985,187)
(3,032,069)

Net current liabilities
  
 
 
(5,366,453)
 
 
(3,019,261)

Total assets less current liabilities
  
(56,844)
100

  

Net (liabilities)/assets
  
(56,844)
100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(56,944)
-

  
(56,844)
100


For the year ended 30 September 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.


 
Page 1

 
THE MANOR PROPERTY (GREASBY) LIMITED
REGISTERED NUMBER: 13722044
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 September 2024.




A G Nelson
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
THE MANOR PROPERTY (GREASBY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 13722044). The address of the registered office is c/o Grosvenor Pulford Hotel, Wrexham Road, Pulford, Chester, United Kingdom, CH4 9DG.
The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
THE MANOR PROPERTY (GREASBY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as below.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
straight line
Fixtures and fittings
-
15%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
THE MANOR PROPERTY (GREASBY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Tangible fixed assets





Freehold property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


Additions
-
702,779
556,600
1,259,379


Transfers between classes
4,129,356
-
-
4,129,356



At 30 September 2023

4,129,356
702,779
556,600
5,388,735



Depreciation


Charge for the year on owned assets
-
37,825
41,401
79,226



At 30 September 2023

-
37,825
41,401
79,226



Net book value



At 30 September 2023
4,129,356
664,954
515,199
5,309,509



At 30 September 2022
-
-
-
-




The net book value of land and buildings may be further analysed as follows:


2023
2022
£
£

Freehold
4,129,356
-

4,129,356
-


Page 5

 
THE MANOR PROPERTY (GREASBY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2022
100



At 30 September 2023
100





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Class of shares

Holding

The Manor Restaurant (Greasby) Limited
Ordinary
100%

The aggregate of the share capital and reserves as at 30 September 2023 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

The Manor Restaurant (Greasby) Limited
(155,739)
(155,839)


5.


Investment property


Assets under  construction

£





At 1 October 2022
3,019,261


Additions at cost
1,110,095


Transfers between classes
(4,129,356)



At 30 September 2023
-

The 2023 valuations were made by the directors, on an open market value for existing use basis.




Page 6

 
THE MANOR PROPERTY (GREASBY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
593,623
-

Other debtors
-
648

Prepayments and accrued income
-
9,081

Deferred taxation
22,418
-

616,041
9,729



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
2,693
3,079

2,693
3,079



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
38,319
170,393

Amounts owed to group undertakings
-
1,914

Amounts owed to associates
4,296,194
1,859,762

Other creditors
1,650,674
1,000,000

5,985,187
3,032,069


Page 7

 
THE MANOR PROPERTY (GREASBY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9.


Deferred taxation




2023


£






Charged to profit or loss
22,418



At end of year
22,418

The deferred tax asset is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(14,701)
-

Tax losses carried forward
37,119
-

22,418
-


10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



11.


Related party transactions

Included within creditors is a balance of £5,946,868 (2022: £2,861,676) owed to related parties.
Included within debtors is a balance of £593,623 (2022: £nil) owed from related parties.
All transactions are at an arms length basis.


12.


Controlling party

The company became a wholly owned subsidiary of Nelson (Northwest) Hotels Limited on 14 June 2024. The company is under the ultimate control of the directors and shareholders of Nelson (Northwest) Hotels Limited.

 
Page 8