REGISTERED NUMBER: 09189203 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MANORMADE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Snaith

Mrs L R Snaith

H Navarro

REGISTERED OFFICE:

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

REGISTERED NUMBER:

09189203 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

230,481

297,576

CURRENT ASSETS

Stocks

39,184

30,219

Debtors

5

7,685

20,315

Cash at bank and in hand

53,547

105,290

100,416

155,824

CREDITORS

Amounts falling due within one year

6

300,588

334,233

NET CURRENT LIABILITIES

(200,172

)

(178,409

)

TOTAL ASSETS LESS CURRENT LIABILITIES

30,309

119,167

CREDITORS

Amounts falling due after more than one year

7

(154,474

)

(245,200

)

PROVISIONS FOR LIABILITIES

(33,600

)

(32,700

)

NET LIABILITIES

(157,765

)

(158,733

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(157,865

)

(158,833

)

SHAREHOLDERS' FUNDS

(157,765

)

(158,733

)

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

The members have not required the company to obtain an audit of its financial statements for the year 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 30 September 2025 and were signed on its behalf by:

E J Snaith - Director

1.	STATUTORY INFORMATION

ManorMade 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

At the balance sheet date the company had net liabilities of £157,765 by virtue of its total liabilities exceeding its total assets. The directors are confident that the going concern basis for the preparation of the financial statements is appropriate, and the parent company has confirmed its continuing support for the company in writing.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold improvements

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2023 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

Totals

£

£

£

£

COST

At 1 January 2024

182,291

310,330

196,287

688,908

Additions

-

9,746

966

10,712

Disposals

(1,200

)

-

(13,353

)

(14,553

)

At 31 December 2024

181,091

320,076

183,900

685,067

DEPRECIATION

At 1 January 2024

82,495

200,454

108,383

391,332

Charge for year

18,234

39,916

13,269

71,419

Eliminated on disposal

(470

)

-

(7,695

)

(8,165

)

At 31 December 2024

100,259

240,370

113,957

454,586

NET BOOK VALUE

At 31 December 2024

80,832

79,706

69,943

230,481

At 31 December 2023

99,796

109,876

87,904

297,576

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

188,665

2,929

191,594

Transfer to ownership

(65,765

)

(2,929

)

(68,694

)

At 31 December 2024

122,900

-

122,900

DEPRECIATION

At 1 January 2024

118,867

1,493

120,360

Charge for year

29,228

215

29,443

Transfer to ownership

(51,823

)

(1,708

)

(53,531

)

At 31 December 2024

96,272

-

96,272

NET BOOK VALUE

At 31 December 2024

26,628

-

26,628

At 31 December 2023

69,798

1,436

71,234

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed by group undertakings

3,724

192

Other debtors

3,961

20,123

7,685

20,315

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts and finance leases (see note 8)

18,147

29,257

Trade creditors

110,753

114,226

Amounts owed to group undertakings

7,514

39,425

Taxation and social security

61,344

45,906

Other creditors

102,830

105,419

300,588

334,233

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts and finance leases (see note 8)

1,586

19,733

Amounts owed to group undertakings

135,000

175,000

Other creditors

17,888

50,467

154,474

245,200

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

Finance leases

31.12.24

31.12.23

31.12.24

31.12.23

£

£

£

£

Net obligations repayable:

Within one year

-

12,650

18,147

16,607

Between one and five years

-

-

1,586

19,733

-

12,650

19,733

36,340

Non-cancellable

operating leases

31.12.24

31.12.23

£

£

Within one year

25,800

8,103

Between one and five years

86,000

-

111,800

8,103

The lease of the Thornham premises is in the names of E J Snaith and Mrs L R Snaith, who hold the lease on behalf of the company.

The lease of the Holt premises is secured by virtue of a personal guarantee made by E J Snaith.

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Hire purchase contracts and finance leases

19,733

48,990

Hire purchase contracts and finance leases are secured on the underlying assets for which finance has been secured.