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Registered number: 11376933

Manor Autos Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2024

Prepared By:
IUVO Services Limited
Chartered Accountants
10 The Crescent
Little Leighs
Chelmsford
Essex
CM3 1LY

Manor Autos Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2024
DIRECTORS
James Johnstone
SECRETARY
L Cooper
REGISTERED OFFICE
Canfield Garage
High Cross Lane East
Little Canfield
Essex
CM6 1TQ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 11376933
ACCOUNTANTS
IUVO Services Limited
Chartered Accountants
10 The Crescent
Little Leighs
Chelmsford
Essex
CM3 1LY

Manor Autos Limited

ACCOUNTS
FOR THEYEARENDED31/05/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Manor Autos Limited

BALANCE SHEET AT 31/05/2024
20242023
Notes££
FIXED ASSETS
Intangible assets35,2005,850
Tangible assets41,2972,593
6,4978,443
CURRENT ASSETS
Stock273,478308,167
Debtors624,844-
Cash at bank and in hand29,235-
327,557308,167
CREDITORS: Amounts falling due within one year7314,054274,282
NET CURRENT ASSETS13,50333,885
TOTAL ASSETS LESS CURRENT LIABILITIES20,00042,328
CREDITORS: Amounts falling due after more than one year821,27725,721
PROVISIONS FOR LIABILITIES AND CHARGES9300600
NET (LIABILITIES) / ASSETS(1,577)16,007
CAPITAL AND RESERVES
Called up share capital1011
Profit and loss account(1,578)16,006
SHAREHOLDERS' FUNDS(1,577)16,007
For the year ending 31/05/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/10/2024 and signed on their behalf by
.............................
James Johnstone
Director

Manor Autos Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
At the year end date the Company's liabilities exceeded its assets by £1,578. As this is modest and partly covered by monies due to the director, the accounts have been drawn up on a going concern basis. After the year end the Company oved premises to save significant cost so that it can trade profitably in the future.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinerystraight line 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Manor Autos Limited

2. EMPLOYEES
20242023
No.No.
Average number of employees--
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/06/20236,5006,500
At 31/05/20246,5006,500
Depreciation
At 01/06/2023650650
For the year650650
At 31/05/20241,3001,300
Net Book Amounts
At 31/05/20245,2005,200
At 31/05/20235,8505,850
4. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/06/202313,75513,755
At 31/05/202413,75513,755
Depreciation
At 01/06/202311,16211,162
For the year1,2961,296
At 31/05/202412,45812,458
Net Book Amounts
At 31/05/20241,2971,297
At 31/05/20232,5932,593
5. STOCK 20242023
££
Stock comprises:
Stock273,478308,167
273,478308,167

Manor Autos Limited

6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors21,795-
VAT3,049-
24,844-
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax1,58812,860
VAT-2,234
Directors current account45423,374
Bank loans and overdrafts-15,466
Bank Loan4,4444,444
Trade creditors32,776-
Other creditors272,392214,154
Accruals2,4001,750
314,054274,282
Other creditors inculdes a stock loan of £67,175 (2023: £nil) secured on trading stock held by the Company.
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr21,27725,721
21,27725,721
Bank loans includes £7,945 payable after more than five years.
9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation300600
300600

Manor Autos Limited

10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
11. CONTROLLING PARTY
The Company is controlled by its director, J Johnstone.
12. RELATED PARTY TRANSACTIONS
At the year end date the Company owed its director £454 (2023: £12,711). This is included in creditors, is repayable on demand and attracts no interest.