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Registered number: 10296725
Manor Farm Tabley Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10296725
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,864 93,495
63,864 93,495
CURRENT ASSETS
Debtors 5 2,213 1,603
Cash at bank and in hand 9,429 22,653
11,642 24,256
Creditors: Amounts Falling Due Within One Year 6 (30,727 ) (82,845 )
NET CURRENT ASSETS (LIABILITIES) (19,085 ) (58,589 )
TOTAL ASSETS LESS CURRENT LIABILITIES 44,779 34,906
Creditors: Amounts Falling Due After More Than One Year 7 (31,610 ) (28,985 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,273 ) (2,494 )
NET ASSETS 11,896 3,427
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 11,796 3,327
SHAREHOLDERS' FUNDS 11,896 3,427
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For the year ending 31 March 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R R Lawrence
Director
4 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Manor Farm Tabley Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10296725 . The registered office is Manor Farm Chester Road, Tabley, Knutsford, Cheshire, WA16 0HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% reducing balance
Plant and machinery 20% reducing balance
Motor vehicles 20% reducing balance
Fixtures and fittings 20% reducing balance
Equipment 20% reducing balance
2.4. Financial Instruments
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 entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the
amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant and machinery Motor vehicles Fixtures and fittings
£ £ £ £
Cost
As at 1 April 2023 101,487 3,648 37,259 4,138
Additions 1,411 - - 2,676
Disposals - - (37,259 ) -
As at 31 March 2024 102,898 3,648 - 6,814
Depreciation
As at 1 April 2023 40,583 730 11,426 2,816
Provided during the period 6,231 583 - 800
Disposals - - (11,426 ) -
As at 31 March 2024 46,814 1,313 - 3,616
Net Book Value
As at 31 March 2024 56,084 2,335 - 3,198
As at 1 April 2023 60,904 2,918 25,833 1,322
Equipment Total
£ £
Cost
As at 1 April 2023 5,619 152,151
Additions 291 4,378
Disposals - (37,259 )
As at 31 March 2024 5,910 119,270
Depreciation
As at 1 April 2023 3,101 58,656
Provided during the period 562 8,176
Disposals - (11,426 )
As at 31 March 2024 3,663 55,406
Net Book Value
As at 31 March 2024 2,247 63,864
As at 1 April 2023 2,518 93,495
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,213 1,603
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security - 42
Other creditors 2 370
Accruals and deferred income 21,828 29,462
Directors' loan accounts 8,897 52,971
30,727 82,845
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 31,610 28,985
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
The directors and shareholders introduced amounts totalling £7,152 and withdrew amounts totalling £48,602 (2023: introduced amounts £19,257 and withdrew amounts £39,166). At the year end the balance payable to the directors was £40,507 (2023: £81,956).
Dividends were paid to the directors in respect of their shareholders totalling £4,000 (2023: £14,000).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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