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Registered number: 00223642
Dinmore Manor Estate Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Dinmore Manor Estate Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dinmore Manor Estate Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Dinmore Manor Estate Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Dinmore Manor Estate Limited and state those matters that we have agreed to state to the directors of Dinmore Manor Estate Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dinmore Manor Estate Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Dinmore Manor Estate Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dinmore Manor Estate Limited . You consider that Dinmore Manor Estate Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Dinmore Manor Estate 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 financial statements.
Signed
30th May 2025
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 00223642
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 619 949
Investment Properties 5 4,965,690 4,500,000
Investments 6 1,000 1,000
4,967,309 4,501,949
CURRENT ASSETS
Debtors 74,784 62,258
Cash at bank and in hand 343,384 363,242
418,168 425,500
Creditors: Amounts Falling Due Within One Year (168,721 ) (288,110 )
NET CURRENT ASSETS (LIABILITIES) 249,447 137,390
TOTAL ASSETS LESS CURRENT LIABILITIES 5,216,756 4,639,339
Creditors: Amounts Falling Due After More Than One Year (1,300,715 ) (810,715 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,850 ) (28,932 )
NET ASSETS 3,887,191 3,799,692
CAPITAL AND RESERVES
Called up share capital 8 11,300 11,300
Other reserves 139,633 139,633
Fair value reserve 9 976,909 976,909
Profit and Loss Account 2,759,349 2,671,850
SHAREHOLDERS' FUNDS 3,887,191 3,799,692
Page 2
Page 3
For the year ending 31 March 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr R G Murray
Director
30th May 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Dinmore Manor Estate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00223642 . The registered office is The Mews Office, 117 King Street, Knutsford, Cheshire, WA16 6EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover consists of rental income and service charges from the properties net of Value Added Tax. Rental income is recognised on a receivable basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 5 years on cost & 15% reducing balance
Computer Equipment 3 years on cost & 15% reducing balance
2.4. 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.
2.5. Taxation
Tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Total
£
Cost or Valuation
As at 1 April 2024 26,530
As at 31 March 2025 26,530
Depreciation
As at 1 April 2024 25,581
Provided during the period 330
As at 31 March 2025 25,911
Net Book Value
As at 31 March 2025 619
As at 1 April 2024 949
Cost or valuation as at 31 March 2025 represented by:
Fixtures & Fittings Computer Equipment Total
£ £ £
At cost 14,788 11,742 26,530
14,788 11,742 26,530
The company's investment properties were valued on an open market basis by the directors on 14th May 2025.
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 4,500,000
Additions 465,690
As at 31 March 2025 4,965,690
Page 5
Page 6
6. Investments
Total
£
Cost
As at 1 April 2024 18,900
As at 31 March 2025 18,900
Provision
As at 1 April 2024 17,900
As at 31 March 2025 17,900
Net Book Value
As at 31 March 2025 1,000
As at 1 April 2024 1,000
7. Secured Creditors
Of the creditors, the following amounts are secured on all the property or undertaking of the company.
2025 2024
£ £
Bank loans and overdrafts - 900,715
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 11,300 11,300
9. Reserves
Fair Value Reserve
£
As at 1 April 2024 976,909
As at 31 March 2025 976,909
Page 6