2023-10-012024-09-302024-09-30false12894273Old Manor Partnership 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Old Manor Partnership Limited

Registered Number
12894273
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Old Manor Partnership Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Ben Gerald Sanford Hodgson
Roger Geoffrey Sanford Hodgson
Erica Sarah Williams

Registered Address

Old Manor Knob Hill
Warnham
Horsham
RH12 3SN

Registered Number

12894273 (England and Wales)
Old Manor Partnership Limited
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property42,734,4523,400,000
2,734,4523,400,000
Current assets
Debtors51,538-
Cash at bank and on hand187,22224,604
188,76024,604
Creditors amounts falling due within one year6(52,661)(89,981)
Net current assets (liabilities)136,099(65,377)
Total assets less current liabilities2,870,5513,334,623
Creditors amounts falling due after one year7(200,000)(598,000)
Net assets2,670,5512,736,623
Capital and reserves
Called up share capital33
Share premium2,171,7972,171,797
Revaluation reserve321,853526,853
Profit and loss account176,89837,970
Shareholders' funds82,670,5512,736,623
The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2025, and are signed on its behalf by:
Roger Geoffrey Sanford Hodgson
Director
Registered Company No. 12894273
Old Manor Partnership Limited
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Rental income from investment property is recognised on a straight-line basis over the term of the lease. This method reflects the time pattern of the benefits derived from the leased property. Rent-free periods and other lease incentives are spread evenly over the lease term, resulting in a consistent recognition of rental income.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss. Current tax represents the amount of tax payable in respect of taxable profit for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid using the tax rates and laws that have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment properties are initially recognised at cost. Investment properties whose fair value can be measured reliably are measured at fair value, changes in fair value are recognised in the profit and loss account. The Revaluation Reserve balance recognised in equity makes up the balance revaluation of investment property at the end of the period. These reserves are not available for distribution to the company's shareholders.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Investment property

£
Fair value at 01 October 233,400,000
Additions9,452
Disposals(470,000)
Fair value adjustments(205,000)
At 30 September 242,734,452
5.Debtors: amounts due within one year

2024

2023

££
Other debtors165-
Prepayments and accrued income1,373-
Total1,538-
6.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties-75,000
Taxation and social security44,9877,307
Other creditors7,6747,674
Total52,66189,981
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts200,000598,000
Total200,000598,000
8.Revaluation reserve
The revaluation reserve adjustment recognises the write back of the Geerings Cottage revaluation with this property having been sold during the period.

£
Reserve at 01 October 23526,853
Revaluations of other assets(205,000)
At 30 September 24321,853
9.Controlling party
The company is under the joint control of three shareholders, B. Hodgson, R. Hodgson, and E. Williams. No individual shareholder has overall control of the company.
10.Prior period policy changes
There has been a change in accounting policy to recognise the Revaluation Reserve balance separately from the Profit and loss account in the Capital and reserves section of the Statement of Financial Position.