Silverfin false false 31/12/2023 01/01/2023 31/12/2023 Guy Cunuffe Barlow 01/06/2009 Christopher Jeffcoate 09/04/2018 Jonathan Paul Manser 25/06/1999 Patrick John Barry Mullin 31/03/2004 19 September 2024 The principal activity of the Company during the financial year was that of a holding company. 03788772 2023-12-31 03788772 bus:Director1 2023-12-31 03788772 bus:Director2 2023-12-31 03788772 bus:Director3 2023-12-31 03788772 bus:Director4 2023-12-31 03788772 2022-12-31 03788772 core:CurrentFinancialInstruments 2023-12-31 03788772 core:CurrentFinancialInstruments 2022-12-31 03788772 core:ShareCapital 2023-12-31 03788772 core:ShareCapital 2022-12-31 03788772 core:SharePremium 2023-12-31 03788772 core:SharePremium 2022-12-31 03788772 core:CapitalRedemptionReserve 2023-12-31 03788772 core:CapitalRedemptionReserve 2022-12-31 03788772 core:CostValuation 2022-12-31 03788772 core:CostValuation 2023-12-31 03788772 bus:OrdinaryShareClass1 2023-12-31 03788772 2023-01-01 2023-12-31 03788772 bus:FilletedAccounts 2023-01-01 2023-12-31 03788772 bus:SmallEntities 2023-01-01 2023-12-31 03788772 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03788772 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03788772 bus:Director1 2023-01-01 2023-12-31 03788772 bus:Director2 2023-01-01 2023-12-31 03788772 bus:Director3 2023-01-01 2023-12-31 03788772 bus:Director4 2023-01-01 2023-12-31 03788772 2022-01-01 2022-12-31 03788772 core:Subsidiary1 2023-01-01 2023-12-31 03788772 core:Subsidiary1 1 2023-01-01 2023-12-31 03788772 core:Subsidiary1 1 2022-01-01 2022-12-31 03788772 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 03788772 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 03788772 1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 03788772 (England and Wales)

MANSER HOLDINGS LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

MANSER HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

MANSER HOLDINGS LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2023
MANSER HOLDINGS LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTORS Guy Cunuffe Barlow
Christopher Jeffcoate
Jonathan Paul Manser
Patrick John Barry Mullin
SECRETARY Jonathan Paul Manser
REGISTERED OFFICE Bridge Studios
Hammersmith Bridge Road
London
W6 9DA
United Kingdom
COMPANY NUMBER 03788772 (England and Wales)
ACCOUNTANT Praxis
1 Poultry
London
EC2R 8EJ
MANSER HOLDINGS LIMITED

BALANCE SHEET

As at 31 December 2023
MANSER HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Investments 3 70,000 70,000
70,000 70,000
Current assets
Debtors 4 43,216 43,216
43,216 43,216
Net current assets 43,216 43,216
Total assets less current liabilities 113,216 113,216
Net assets 113,216 113,216
Capital and reserves
Called-up share capital 5 953 953
Share premium account 111,930 111,930
Capital redemption reserve 333 333
Total shareholders' funds 113,216 113,216

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Manser Holdings Limited (registered number: 03788772) were approved and authorised for issue by the Board of Directors on 19 September 2024. They were signed on its behalf by:

Jonathan Paul Manser
Director
MANSER HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
MANSER HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Manser Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bridge Studios, Hammersmith Bridge Road, London, W6 9DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 0

3. Fixed asset investments

Investments in subsidiaries

2023
£
Cost
At 01 January 2023 70,000
At 31 December 2023 70,000
Carrying value at 31 December 2023 70,000
Carrying value at 31 December 2022 70,000

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
31.12.2023
Ownership
31.12.2022
The Manser Practice Limited Bridge Studios, Hammersmith Bridge, London, W6 9DA Architects Ordinary 100.00% 100.00%

4. Debtors

2023 2022
£ £
Amounts owed by own subsidiaries 43,216 43,216

5. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
953 Ordinary shares of £ 1.00 each 953 953

6. Financial commitments

The Company had no material capital commitments at the year ended 31 December 2023.

7. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.