Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31No description of principal activityfalse2024-04-0100falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10378502 2024-04-01 2025-03-31 10378502 2025-03-31 10378502 2023-04-01 2024-03-31 10378502 2024-03-31 10378502 c:Director1 2024-04-01 2025-03-31 10378502 c:RegisteredOffice 2024-04-01 2025-03-31 10378502 d:OfficeEquipment 2024-04-01 2025-03-31 10378502 d:OfficeEquipment 2025-03-31 10378502 d:OfficeEquipment 2024-03-31 10378502 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 10378502 d:FreeholdInvestmentProperty 2025-03-31 10378502 d:FreeholdInvestmentProperty 2024-03-31 10378502 d:CurrentFinancialInstruments 2025-03-31 10378502 d:CurrentFinancialInstruments 2024-03-31 10378502 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10378502 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10378502 d:ShareCapital 2025-03-31 10378502 d:ShareCapital 2024-03-31 10378502 d:RetainedEarningsAccumulatedLosses 2025-03-31 10378502 d:RetainedEarningsAccumulatedLosses 2024-03-31 10378502 c:FRS102 2024-04-01 2025-03-31 10378502 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10378502 c:FullAccounts 2024-04-01 2025-03-31 10378502 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10378502 2 2024-04-01 2025-03-31 10378502 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 10378502







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


MANOR FARM TIDMARSH LTD






































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MANOR FARM TIDMARSH LTD
 


 
COMPANY INFORMATION


Director
R M McCarthy 




Registered number
10378502



Registered office
450 Oxford Road

Reading

Berkshire

RG30 1EE




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


MANOR FARM TIDMARSH LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


MANOR FARM TIDMARSH LTD
REGISTERED NUMBER:10378502



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,224
-

Investment property
 5 
3,227,781
3,063,626

  
3,229,005
3,063,626

Current assets
  

Debtors: amounts falling due within one year
 6 
22,741
85,813

Current asset investments
 7 
1,200,000
1,300,000

Cash at bank and in hand
  
49,803
41,467

  
1,272,544
1,427,280

Creditors: amounts falling due within one year
 8 
(4,188,996)
(4,281,599)

Net current liabilities
  
 
 
(2,916,452)
 
 
(2,854,319)

Total assets less current liabilities
  
312,553
209,307

  

Net assets
  
312,553
209,307


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
312,453
209,207

  
312,553
209,307


Page 1

 


MANOR FARM TIDMARSH LTD
REGISTERED NUMBER:10378502


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R M McCarthy
Director

Date: 6 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


MANOR FARM TIDMARSH LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Manor Farm Limited is a private company limited by shares incorporated in England. The address of the registered office, which is the principal place of business, is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the rent received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 


MANOR FARM TIDMARSH LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Investment property

Investment property is carried at fair value determined annually by the Director 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. Changes in fair value are recognised in profit or loss.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The Company has no employees other than the director, who did not receive any remuneration (2023 - £NIL).







4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
1,224






Net book value



At 31 March 2025
1,224



At 31 March 2024
-

Page 4

 


MANOR FARM TIDMARSH LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
3,063,626


Additions at cost
164,155



At 31 March 2025
3,227,781

The 2025 valuations were made by the director, on an open market value for existing use basis.







6.


Debtors

2025
2024
£
£


Other debtors
-
82,500

Prepayments and accrued income
22,741
3,313

22,741
85,813



7.


Current asset investments

2025
2024
£
£

Money market deposits
1,200,000
1,300,000


Page 5

 


MANOR FARM TIDMARSH LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
34,085
26,905

Other creditors
4,144,288
4,246,474

Accruals and deferred income
10,623
8,220

4,188,996
4,281,599


Included within other creditors is an amount of £4,118,064 (2022: £3,993,144) owed to the director, this amount is  interest free and repayable on demand.
 
Page 6