MANN AND CO SOLICITORS LIMITED

Company Registration Number:
10820942 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2024

Period of accounts

Start date: 01 December 2023

End date: 30 November 2024

MANN AND CO SOLICITORS LIMITED

Contents of the Financial Statements

for the Period Ended 30 November 2024

Balance sheet
Notes

MANN AND CO SOLICITORS LIMITED

Balance sheet

As at 30 November 2024


Notes

2024

2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 21,612 19,463
Investments: 4 100 100
Total fixed assets: 21,712 19,563
Current assets
Stocks: 398,917 606,249
Debtors:   2,398,740 2,344,765
Cash at bank and in hand: 939,513 1,308,866
Investments:   0 0
Total current assets: 3,737,170 4,259,880
Creditors: amounts falling due within one year: 5 (1,588,710) (1,881,305)
Net current assets (liabilities): 2,148,460 2,378,575
Total assets less current liabilities: 2,170,172 2,398,138
Creditors: amounts falling due after more than one year: 6 (106,942) (98,396)
Provision for liabilities: (4,106) (3,698)
Total net assets (liabilities): 2,059,124 2,296,044
Capital and reserves
Called up share capital: 10 10
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 2,059,114 2,296,034
Shareholders funds: 2,059,124 2,296,044

The notes form part of these financial statements

MANN AND CO SOLICITORS LIMITED

Balance sheet statements

For the year ending 30 November 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 August 2025
and signed on behalf of the board by:

Name: A S Mann
Status: Director

The notes form part of these financial statements

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets and depreciation policy

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, Plant & Machinery 15% reducing balance basis.

Other accounting policies

Stocks and Work in Progress Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses. Taxation Income 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

2. Employees

2024 2023
Average number of employees during the period 20 20

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Tangible Assets

Total
Cost £
At 01 December 2023 33,575
Additions 5,479
Disposals 0
Revaluations 0
Transfers 0
At 30 November 2024 39,054
Depreciation
At 01 December 2023 14,112
Charge for year 3,330
On disposals 0
Other adjustments 0
At 30 November 2024 17,442
Net book value
At 30 November 2024 21,612
At 30 November 2023 19,463

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Fixed investments

100 shares in B66 Limited at £1.00 per share

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

5. Creditors: amounts falling due within one year note

Trade Creditors - £145,302 Bank loans and overdrafts - £327,479 Other Creditors - £942,263 Taxation and social security - £173,666

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

6. Creditors: amounts falling due after more than one year note

Bank Loans - £106,942

MANN AND CO SOLICITORS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

7. Loans to directors

Name of director receiving advance or credit: K Soor
Description of the loan: an advance
£
Balance at 01 December 2023 0
Advances or credits made: 60,000
Advances or credits repaid: 9,000
Balance at 30 November 2024 51,000
Name of director receiving advance or credit: R S Mann
Description of the loan: an advance
£
Balance at 01 December 2023 0
Advances or credits made: 2,915
Advances or credits repaid: 0
Balance at 30 November 2024 2,915
Name of director receiving advance or credit: A S Mann
Description of the loan: an advance
£
Balance at 01 December 2023 4,360
Advances or credits made: 0
Advances or credits repaid: 0
Balance at 30 November 2024 4,360