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Registered Number: 08980997
England and Wales

 

 

 

JONATHAN MANLEY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Jonathan Manley
Christine Manley
Registered Number 08980997
Registered Office 9 Longworth Drive
Maidenhead
Berkshire
SL6 8XA
Accountants M & S Accountancy and Taxation Limited
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   33 
Investments 4 20    20 
20    53 
Current assets      
Debtors 5 57,617   
Cash at bank and in hand 166    81,319 
57,783    81,319 
Creditors: amount falling due within one year 6 (12,858)   (25,573)
Net current assets 44,925    55,746 
 
Total assets less current liabilities 44,945    55,799 
Provisions for liabilities 7 (3)   (3)
Net assets 44,942    55,796 
 

Capital and reserves
     
Called up share capital 8 4    4 
Profit and loss account 44,938    55,792 
Shareholders' funds 44,942    55,796 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 January 2025 and were signed on its behalf by:


-------------------------------
Jonathan Manley
Director
2
General Information
Jonathan Manley Limited is a private company, limited by shares, registered in England and Wales, registration number 08980997, registration address 9 Longworth Drive, Maidenhead, Berkshire, SL6 8XA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 May 2023 982    982 
Additions  
Disposals  
At 30 April 2024 982    982 
Depreciation
At 01 May 2023 949    949 
Charge for year 33    33 
On disposals  
At 30 April 2024 982    982 
Net book values
Closing balance as at 30 April 2024  
Opening balance as at 01 May 2023 33    33 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2023 20    20 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2024 20    20 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 36,000   
36,000   

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Directors' Current Account 21,617   
21,617   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 1,959   
Accrued Expenses 2,044    1,800 
Directors' Current Account 3,866    10,698 
Directors' Loan Account   10,418 
VAT 4,989    2,657 
12,858    25,573 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax  
 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
4 Class shares of £1.00 each  
 

9.

Director’s loan

Key Management Personnel

Particulars   2024
£
  2023
£
C Manley 21,617  (10,418)

Interest at 2.25% has been charged on the loan. Advances of £45,875 have been made during the year and repayments totalling £14,168. The loan is unsecured and repayable on demand.
3