Company No: 00446714 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mrs S C Livesey
	M R Mandry

REGISTERED OFFICE	Kitchen Ride Foxhills Road
	Ottershaw
	Chertsey
	KT16 0ES
	United Kingdom

COMPANY NUMBER

00446714 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.12.2024		31.12.2023
		£		£
Fixed assets
Tangible assets	3	8,147		10,571
		8,147		10,571
Current assets
Stocks		82,500		82,500
Debtors	4	208,209		192,924
Cash at bank and in hand		815,797		713,661
		1,106,506		989,085
Creditors: amounts falling due within one year	5	( 125,669)		( 122,318)
Net current assets		980,837		866,767
Total assets less current liabilities		988,984		877,338
Net assets		988,984		877,338
Capital and reserves
Called-up share capital		600		600
Profit and loss account		988,384		876,738
Total shareholders' funds		988,984		877,338

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Maurice Mandry Limited (registered number: 00446714) were approved and authorised for issue by the Board of Directors on 25 September 2025. They were signed on its behalf by:

Mrs S C Livesey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Maurice Mandry Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Kitchen Ride Foxhills Road, Ottershaw, Chertsey, KT16 0ES, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	5 years straight line
Vehicles	25 % reducing balance
Computer equipment	4 years straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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.

2. Employees

	Year ended 31.12.2024		Period from 11.01.2023 to 31.12.2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 January 2024	154,977		536,186		29,384		374		720,921
At 31 December 2024	154,977		536,186		29,384		374		720,921
Accumulated depreciation
At 01 January 2024	154,977		525,895		29,384		94		710,350
Charge for the financial year	0		2,330		0		94		2,424
At 31 December 2024	154,977		528,225		29,384		188		712,774
Net book value
At 31 December 2024	0		7,961		0		186		8,147
At 31 December 2023	0		10,291		0		280		10,571

4. Debtors

	31.12.2024		31.12.2023
	£		£
Trade debtors	15,307		20,368
Amounts owed by directors	3,926		0
Prepayments	17,328		16,771
Other debtors	171,648		155,785
	208,209		192,924

As at 31st December 2024 Mr Mandry owed the company £3,926. All of this was repaid to the company within 9 months of the year end.

5. Creditors: amounts falling due within one year

	31.12.2024		31.12.2023
	£		£
Trade creditors	8,494		8,848
Amounts owed to directors	0		22,087
Accruals	14,910		4,000
Taxation and social security	97,264		87,383
Other creditors	5,001		0
	125,669		122,318