Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05296042 Mr H E Evans Mr M V Evans Ms J M Evans Mr M V Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05296042 2023-12-31 05296042 2024-12-31 05296042 2024-01-01 2024-12-31 05296042 frs-core:CurrentFinancialInstruments 2024-12-31 05296042 frs-core:Non-currentFinancialInstruments 2024-12-31 05296042 frs-core:ShareCapital 2024-12-31 05296042 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05296042 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05296042 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05296042 frs-bus:SmallEntities 2024-01-01 2024-12-31 05296042 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05296042 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05296042 frs-bus:Director1 2024-01-01 2024-12-31 05296042 frs-bus:Director2 2024-01-01 2024-12-31 05296042 frs-bus:Director3 2024-01-01 2024-12-31 05296042 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 05296042 frs-countries:EnglandWales 2024-01-01 2024-12-31 05296042 2022-12-31 05296042 2023-12-31 05296042 2023-01-01 2023-12-31 05296042 frs-core:CurrentFinancialInstruments 2023-12-31 05296042 frs-core:Non-currentFinancialInstruments 2023-12-31 05296042 frs-core:ShareCapital 2023-12-31 05296042 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05296042
Manor Gate Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05296042
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 750,000 650,000
750,000 650,000
CURRENT ASSETS
Debtors 5 3,651 3,264
Cash at bank and in hand 66,979 80,388
70,630 83,652
Creditors: Amounts Falling Due Within One Year 6 (20,295 ) (28,139 )
NET CURRENT ASSETS (LIABILITIES) 50,335 55,513
TOTAL ASSETS LESS CURRENT LIABILITIES 800,335 705,513
Creditors: Amounts Falling Due After More Than One Year 7 (780,000 ) (780,000 )
NET ASSETS/(LIABILITIES) 20,335 (74,487 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 20,235 (74,587 )
SHAREHOLDERS' FUNDS 20,335 (74,487)
Page 1
Page 2
For the year ending 31 December 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 M V Evans
Director
25 February 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Manor Gate Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05296042 . The registered office is Conwy Business Centre, Junction Way, Llandudno Junction, Conwy, LL31 9XX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned in respect of the provision of property rental.

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Investment Property
2024
£
Fair Value
As at 1 January 2024 650,000
Fair value adjustments 100,000
As at 31 December 2024 750,000
The property owned by the company is held for its investment potential. In determining the fair value of the investment property the directors have considered the current and future rent potential, in addition to local and national property values of a similar type.
The market value of the property determined at the year end has resulted in an increase to the fair value of the property. 
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,026 1,751
Other debtors 1,625 1,513
3,651 3,264
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,400 2,400
Other creditors 13,608 21,760
Taxation and social security 4,287 3,979
20,295 28,139
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 780,000 780,000
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Other Creditors 780,000 780,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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