IRIS Accounts Production v24.2.0.383 04356918 Board of Directors 1.2.23 31.1.24 31.1.24 0 0 false true false false true false Fair value model 88043 161374 146782 68825 82785 142156 152040 88043 88042 161375 146782 68537 82784 141870 152040 88042 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043569182023-01-31043569182024-01-31043569182023-02-012024-01-31043569182022-01-31043569182022-02-012023-01-31043569182023-01-3104356918ns15:EnglandWales2023-02-012024-01-3104356918ns14:PoundSterling2023-02-012024-01-3104356918ns10:Director12023-02-012024-01-3104356918ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3104356918ns10:SmallEntities2023-02-012024-01-3104356918ns10:AuditExemptWithAccountantsReport2023-02-012024-01-3104356918ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3104356918ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3104356918ns10:FullAccounts2023-02-012024-01-3104356918ns10:Director3432023-01-3104356918ns10:Director3432022-01-3104356918ns10:Director3432023-02-012024-01-3104356918ns10:Director3432022-02-012023-01-3104356918ns10:Director3432024-01-3104356918ns10:Director3432023-01-310435691844ns10:Director42023-01-310435691844ns10:Director42022-01-310435691844ns10:Director42023-02-012024-01-310435691844ns10:Director42022-02-012023-01-310435691844ns10:Director42024-01-310435691844ns10:Director42023-01-3104356918ns10:Director22023-02-012024-01-3104356918ns10:Director32023-02-012024-01-3104356918ns10:Director42023-02-012024-01-3104356918ns10:RegisteredOffice2023-02-012024-01-3104356918ns5:CurrentFinancialInstruments2024-01-3104356918ns5:CurrentFinancialInstruments2023-01-3104356918ns5:Non-currentFinancialInstruments2024-01-3104356918ns5:Non-currentFinancialInstruments2023-01-3104356918ns5:ShareCapital2024-01-3104356918ns5:ShareCapital2023-01-3104356918ns5:RevaluationReserve2024-01-3104356918ns5:RevaluationReserve2023-01-3104356918ns5:RetainedEarningsAccumulatedLosses2024-01-3104356918ns5:RetainedEarningsAccumulatedLosses2023-01-3104356918ns5:PlantMachinery2023-02-012024-01-3104356918ns5:PlantMachinery2023-01-3104356918ns5:MotorVehicles2023-01-3104356918ns5:ComputerEquipment2023-01-3104356918ns5:MotorVehicles2023-02-012024-01-3104356918ns5:ComputerEquipment2023-02-012024-01-3104356918ns5:PlantMachinery2024-01-3104356918ns5:MotorVehicles2024-01-3104356918ns5:ComputerEquipment2024-01-3104356918ns5:PlantMachinery2023-01-3104356918ns5:MotorVehicles2023-01-3104356918ns5:ComputerEquipment2023-01-3104356918ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3104356918ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-3104356918ns5:RevaluationReserve2023-01-31043569181ns10:Director12023-01-31043569181ns10:Director12022-01-31043569181ns10:Director12023-02-012024-01-31043569181ns10:Director12022-02-012023-01-31043569181ns10:Director12024-01-31043569181ns10:Director12023-01-3104356918ns10:Director222023-01-3104356918ns10:Director222022-01-3104356918ns10:Director222023-02-012024-01-3104356918ns10:Director222022-02-012023-01-3104356918ns10:Director222024-01-3104356918ns10:Director222023-01-31
REGISTERED NUMBER: 04356918 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Manor Builders Hoylake Limited

Manor Builders Hoylake Limited (Registered number: 04356918)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Manor Builders Hoylake Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: P M Wickens
S P Wickens
Mrs N J Wickens
Mrs K D Wickens





REGISTERED OFFICE: Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE





BUSINESS ADDRESS: 40 Manor Road
Hoylake
Wirral
CH47 3DF





REGISTERED NUMBER: 04356918 (England and Wales)





ACCOUNTANTS: Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE

Manor Builders Hoylake Limited (Registered number: 04356918)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,569 58,268
Investment property 5 84,000 84,000
132,569 142,268

CURRENT ASSETS
Debtors 6 1,190,625 1,036,946
Cash at bank and in hand 48,729 46,709
1,239,354 1,083,655
CREDITORS
Amounts falling due within one year 7 328,837 261,134
NET CURRENT ASSETS 910,517 822,521
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,043,086

964,789

CREDITORS
Amounts falling due after more than one year 8 (15,923 ) (26,088 )

PROVISIONS FOR LIABILITIES (19,017 ) (19,478 )
NET ASSETS 1,008,146 919,223

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 10 29,869 29,869
Retained earnings 978,177 889,254
SHAREHOLDERS' FUNDS 1,008,146 919,223

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.

Manor Builders Hoylake Limited (Registered number: 04356918)

Balance Sheet - continued
31 January 2024


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 Profit & loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





P M Wickens - Director


Manor Builders Hoylake Limited (Registered number: 04356918)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Manor Builders Hoylake 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 33% on cost, 25% on reducing balance and 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & loss account, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 profit or loss in the period to which they relate.

Income
Rental income is generated from properties held in fixed assets until they are eventually sold.

Manor Builders Hoylake Limited (Registered number: 04356918)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023
and 31 January 2024 84,045 15,000 948 99,993
DEPRECIATION
At 1 February 2023 35,355 5,422 948 41,725
Charge for year 7,304 2,395 - 9,699
At 31 January 2024 42,659 7,817 948 51,424
NET BOOK VALUE
At 31 January 2024 41,386 7,183 - 48,569
At 31 January 2023 48,690 9,578 - 58,268

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023
and 31 January 2024 84,000
NET BOOK VALUE
At 31 January 2024 84,000
At 31 January 2023 84,000

Fair value at 31 January 2024 is represented by:
£   
Valuation in 2015 29,869
Cost 54,131
84,000

If freehold property had not been revalued it would have been included at the following historical cost:

31.1.24 31.1.23
£    £   
Cost 54,131 54,131

The freehold property was valued on an open market basis basis on 15 August 2014 by the directors and remains unchanged .

Manor Builders Hoylake Limited (Registered number: 04356918)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

6. DEBTORS
31.1.24 31.1.23
£    £   
Amounts falling due within one year:
Other debtors 809,115 800,305
Directors' current accounts 304,079 176,085
VAT 19,338 2,463
1,132,532 978,853

Amounts falling due after more than one year:
S455 tax recoverable 58,093 58,093

Aggregate amounts 1,190,625 1,036,946

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 1,763 31,451
Corporation tax 215,798 203,362
Social security and other taxes 3,636 13,488
Pensions due - 53
Bounce Back Loan 9,808 9,572
Accrued expenses 97,832 3,208
328,837 261,134

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bounce Back Loan 15,923 26,088

9. SECURED DEBTS

There is a legal charge dated 21 December 2015 in favour of National Westminster Bank PLC with a fixed and floating charge over the property and undertakings of the company.

10. RESERVES
Revaluation
reserve
£   
At 1 February 2023
and 31 January 2024 29,869

Manor Builders Hoylake Limited (Registered number: 04356918)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
P M Wickens and Mrs N J Wickens
Balance outstanding at start of year 88,043 161,374
Amounts advanced 146,782 68,825
Amounts repaid (82,785 ) (142,156 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 152,040 88,043

S P Wickens and Mrs K D Wickens
Balance outstanding at start of year 88,042 161,375
Amounts advanced 146,782 68,537
Amounts repaid (82,784 ) (141,870 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 152,040 88,042

Two of the company directors also have a partnership that operates alongside the limited company. The balance due from the partnership to the limited company in respect of trading is £809,115 (2023 - £800,305).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Manor Builders Hoylake Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of Manor Builders Hoylake Limited for the year ended 31 January 2016 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Recognised Gains and Losses and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Manor Builders Hoylake Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Manor Builders Hoylake Limited and state those matters that we have agreed to state to the Board of Directors of Manor Builders Hoylake Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Manor Builders Hoylake Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manor Builders Hoylake Limited. You consider that Manor Builders Hoylake Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Manor Builders Hoylake Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE


16 September 2024