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COMPANY REGISTRATION NUMBER: 01060400
Manning of Fishponds Limited
Filleted Unaudited Financial Statements
31 July 2024
Manning of Fishponds Limited
Statement of Financial Position
31 July 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
4
489,250
489,250
Current assets
Debtors
5
128,859
100,549
Cash at bank and in hand
201,485
208,659
---------
---------
330,344
309,208
Creditors: amounts falling due within one year
6
21,685
36,443
---------
---------
Net current assets
308,659
272,765
---------
---------
Total assets less current liabilities
797,909
762,015
---------
---------
Net assets
797,909
762,015
---------
---------
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
797,809
761,915
---------
---------
Shareholder funds
797,909
762,015
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Manning of Fishponds Limited
Statement of Financial Position (continued)
31 July 2024
These financial statements were approved by the board of directors and authorised for issue on 22 May 2025 , and are signed on behalf of the board by:
Mr P A Murphy
Director
Company registration number: 01060400
Manning of Fishponds Limited
Notes to the Financial Statements
Year ended 31 July 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Serridge House, Ruffet Road, Henfield, South Glos, BS36 2UY.
2. Statement of compliance
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'.
3. Accounting policies
Basis of preparation
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.
Revenue recognition
Turnover represents rental income receivable. Rental income is recognised evenly over the rental period to which it relates.
Income tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
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.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible assets
Land and buildings
£
Cost
At 1 August 2023 and 31 July 2024
489,250
---------
Depreciation
At 1 August 2023 and 31 July 2024
---------
Carrying amount
At 31 July 2024
489,250
---------
At 31 July 2023
489,250
---------
The investment property is included in the balance sheet at open market value on 31 July 2024 as valued by a director.
5. Debtors
2024
2023
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
128,859
100,549
---------
---------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
12,051
25,636
Other creditors
9,634
10,807
--------
--------
21,685
36,443
--------
--------
7. Financial instruments
The carrying amount for each category of financial instrument is as follows:
2024
2023
£
£
Financial assets measured at fair value through profit or loss
Financial assets measured at fair value through profit or loss
489,250
489,250
---------
---------
8. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
100
100
100
100
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