REGISTERED NUMBER: 03730775 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Manhire Jobshop Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I M Gaughan

Mrs W A Gaughan

REGISTERED OFFICE:

8 Riverside Terrace

Cardiff

CF5 5AR

REGISTERED NUMBER:

03730775 (England and Wales)

ACCOUNTANTS:

Macey Owen Limited

5, Willow Walk

Cowbridge

Vale of Glamorgan

CF71 7EE

FIXED ASSETS

Tangible assets

4

175,875

177,837

CURRENT ASSETS

Debtors

419,148

384,650

Cash at bank and in hand

449,912

501,794

869,060

886,444

CREDITORS

Amounts falling due within one year

(221,497

)

(292,913

)

NET CURRENT ASSETS

647,563

593,531

TOTAL ASSETS LESS CURRENT LIABILITIES

823,438

771,368

PROVISIONS FOR LIABILITIES

(2,010

)

(1,188

)

NET ASSETS

821,428

770,180

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

821,426

770,178

821,428

770,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:

Mr I M Gaughan - Director

1.	STATUTORY INFORMATION

Manhire Jobshop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and Written off equally over the lease

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grants

All revenue based grants are recognised as income on a systematic basis over the periods in which the entity recognised the related costs for which the grant is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 110 (2024 - 123 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

215,520

Additions

3,902

At 31 March 2025

219,422

DEPRECIATION

At 1 April 2024

37,683

Charge for year

5,864

At 31 March 2025

43,547

NET BOOK VALUE

At 31 March 2025

175,875

At 31 March 2024

177,837

5.	OTHER FINANCIAL COMMITMENTS

During the year, the company entered into a car lease for a period of 3 years.

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25

31/3/24

£

£

Mr I M Gaughan and Mrs W A Gaughan

Balance outstanding at start of year

-

-

Amounts advanced

225,000

-

Amounts repaid

(45,526

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

179,474

-

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2024 - £46,400) were paid to the directors .

8.	ULTIMATE CONTROLLING PARTY

The controlling party of the company are the directors, who are close family members, acting in unison.