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Registered Number: 05871851
England and Wales

 

 

 

MANHATTAN ENTERTAINMENTS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Christian McIntyre
Registered Number 05871851
Registered Office Manhattan Club & Snooker Centre
Beech Avenue
Harrogate
HG2 8DY
Accountants Best Accountancy Services Ltd
Harrogate Business Centre, Hammerain House
Hookstone Avenue
Harrogate
North Yorkshire
HG2 8ER
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 22,496    19,948 
22,496    19,948 
Current assets      
Stocks 4 7,356    7,142 
Debtors 5 67,938    39,857 
Cash at bank and in hand 22,840    22,004 
98,134    69,003 
Creditors: amount falling due within one year 6 (70,543)   (32,048)
Net current assets 27,591    36,955 
 
Total assets less current liabilities 50,087    56,903 
Creditors: amount falling due after more than one year 7 (7,963)   (19,130)
Net assets 42,124    37,773 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 42,123    37,772 
Shareholders' funds 42,124    37,773 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 26 August 2025 and were signed by:


-------------------------------
Christian McIntyre
Director
2
General Information
Manhattan Entertainments Limited is a private company, limited by shares, registered in England and Wales, registration number 05871851, registration address Manhattan Club & Snooker Centre, Beech Avenue, Harrogate, HG2 8DY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20%
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 September 2023 135,257    135,257 
Additions 12,657    12,657 
Disposals  
At 31 August 2024 147,914    147,914 
Depreciation
At 01 September 2023 115,308    115,308 
Charge for year 10,110    10,110 
On disposals  
At 31 August 2024 125,418    125,418 
Net book values
Closing balance as at 31 August 2024 22,496    22,496 
Opening balance as at 01 September 2023 19,948    19,948 


4.

Stocks

2024
£
  2023
£
Stocks 7,356    7,142 
7,356    7,142 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 54,346    31,649 
Other Debtors 13,592    8,208 
67,938    39,857 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 7,623    9,356 
Bank Loans & Overdrafts 38,485    9,577 
Taxation and Social Security 22,996    9,222 
Other Creditors 1,439    3,893 
70,543    32,048 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 7,963    19,130 
7,963    19,130 

8.

Advances and Credits



Christian McIntyre
There was an outstanding loan of £12,446 from the Company to the Director as at 31st August 2024.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Christian McIntyre6,698 23,458 17,710 12,446 
6698234580177100012446
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Christian McIntyre(7,748)29,097 14,651 6,698 
-774829097014651006698
3