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REGISTERED NUMBER: 01591635 (England and Wales)











BRIAN MANKTELOW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2024






BRIAN MANKTELOW LIMITED (REGISTERED NUMBER: 01591635)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 October 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered accountants' report 7

BRIAN MANKTELOW LIMITED

COMPANY INFORMATION
for the year ended 31 October 2024







DIRECTORS: S J Manktelow
Ms A Smith





SECRETARY: S J Manktelow





REGISTERED OFFICE: Lygon House
50 London Road
Bromley
Kent
BR1 3RA





REGISTERED NUMBER: 01591635 (England and Wales)





ACCOUNTANTS: Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

BRIAN MANKTELOW LIMITED (REGISTERED NUMBER: 01591635)

BALANCE SHEET
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,560 17,130
Investments 5 100 100
Investment property 6 1,305,000 1,305,000
1,319,660 1,322,230

CURRENT ASSETS
Debtors 7 4,013 1,500
Cash at bank 36,708 48,479
40,721 49,979
CREDITORS
Amounts falling due within one year 8 22,252 5,848
NET CURRENT ASSETS 18,469 44,131
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,338,129

1,366,361

PROVISIONS FOR LIABILITIES 184,308 184,308
NET ASSETS 1,153,821 1,182,053

CAPITAL AND RESERVES
Called up share capital 85 85
Capital redemption reserve 15 15
Retained earnings 1,153,721 1,181,953
SHAREHOLDERS' FUNDS 1,153,821 1,182,053

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

BRIAN MANKTELOW LIMITED (REGISTERED NUMBER: 01591635)

BALANCE SHEET - continued
31 October 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2025 and were signed on its behalf by:





S J Manktelow - Director


BRIAN MANKTELOW LIMITED (REGISTERED NUMBER: 01591635)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 October 2024

1. STATUTORY INFORMATION

Brian Manktelow 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Statement of Income and Retained Earnings, 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 the profit and loss account.

Also, during the year, the company paid lump sum contributions into the directors personal pension schemes.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BRIAN MANKTELOW LIMITED (REGISTERED NUMBER: 01591635)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 November 2023
and 31 October 2024 64,253
DEPRECIATION
At 1 November 2023 47,123
Charge for year 2,570
At 31 October 2024 49,693
NET BOOK VALUE
At 31 October 2024 14,560
At 31 October 2023 17,130

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2023
and 31 October 2024 100
NET BOOK VALUE
At 31 October 2024 100
At 31 October 2023 100

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023
and 31 October 2024 1,305,000
NET BOOK VALUE
At 31 October 2024 1,305,000
At 31 October 2023 1,305,000

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2015 250,041
Valuation in 2016 50,000
Valuation in 2017 50,000
Valuation in 2022 518,084
Cost 436,875
1,305,000

BRIAN MANKTELOW LIMITED (REGISTERED NUMBER: 01591635)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2024

6. INVESTMENT PROPERTY - continued

The directors reviewed the property valuations during the year and deemed that no revaluation was necessary.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 4,013 1,500

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 40 168
Taxation and social security 453 628
Other creditors 21,759 5,052
22,252 5,848

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 3,383 3,383
Between one and five years - 2,947
3,383 6,330

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRIAN MANKTELOW 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 Brian Manktelow Limited for the year ended 31 October 2024 which comprise the Statement of income and retained earnings, Balance sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brian Manktelow 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 Brian Manktelow Limited and state those matters that we have agreed to state to the Board of Directors of Brian Manktelow Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brian Manktelow Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brian Manktelow 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 loss of Brian Manktelow Limited. You consider that Brian Manktelow 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 Brian Manktelow 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.






Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA


10 February 2025