REGISTERED NUMBER: 14868369 (England and Wales)

MANOR HOUSE (DERBY) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2024 TO 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr D Purewal

Mrs P Purewal

REGISTERED OFFICE:

81 Burton Road

Derby

Derbyshire

DE1 1TJ

REGISTERED NUMBER:

14868369 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Investments

4

100

100

Investment property

5

974,298

1,162,144

974,398

1,162,244

CURRENT ASSETS

Debtors

6

214,412

1,170

Cash at bank

130,977

16,418

345,389

17,588

CREDITORS

Amounts falling due within one year

7

1,270,600

1,180,632

NET CURRENT LIABILITIES

(925,211

)

(1,163,044

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49,187

(800

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

49,087

(900

)

SHAREHOLDERS' FUNDS

49,187

(800

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mr D Purewal - Director

1.	STATUTORY INFORMATION

Manor House (Derby) 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.

The company's year end was changed to make it coterminous with the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2024

and 31 December 2024

100

NET BOOK VALUE

At 31 December 2024

100

At 31 May 2024

100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

1,162,144

Additions

563,733

Disposals

(751,579

)

At 31 December 2024

974,298

NET BOOK VALUE

At 31 December 2024

974,298

At 31 May 2024

1,162,144

The value of the investment property is included at cost as it was still under construction at the period end.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Amounts owed by group undertakings

198,478

-

Other debtors

15,000

-

Prepayments and accrued income

934

1,170

214,412

1,170

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Trade creditors

441,544

534,667

Social security and other taxes

1,476

-

Other creditors

816,380

545,065

Directors' current accounts

-

100,000

Accruals and deferred income

11,200

900

1,270,600

1,180,632

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

Included in other debtors are loans to related parties amounting to £15,000 (31/05/24: £nil) which are repayable on demand.

Amounts owed by group undertakings amount to £198,478 (31/05/24:£nil) and are repayable on demand.

Included in current liabilities are amounts owed to related parties amounting to £857,024 (31/05/24 :£1,079,732) which are repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is PDL Estates Limited.