Manor Wealth Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 16034032

Manor Wealth Management Limited

Filleted Unaudited Financial Statements

31 December 2024

Manor Wealth Management Limited

Financial Statements

Period from 22 October 2024 to 31 December 2024

Contents	Page

Balance sheet	1

Notes to the financial statements	2

Manor Wealth Management Limited

Balance Sheet

31 December 2024

	31 Dec 24
Note	£	£

Fixed assets

Investments	4		2,600,298

Current assets

Cash at bank and in hand	2

Creditors: amounts falling due within one year	5	32,652
		--------
Net current liabilities			32,650
			------------
Total assets less current liabilities			2,567,648
			------------
Net assets			2,567,648
			------------

Capital and reserves

Called up share capital		138
Share premium account		5,930,298
Profit and loss account		( 3,362,788)
		------------
Shareholders funds		2,567,648
		------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the period 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 period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 September 2025 , and are signed on behalf of the board by:

Mrs M Crawford

Director

Company registration number: 16034032

Manor Wealth Management Limited

Notes to the Financial Statements

Period from 22 October 2024 to 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The judgements and estimates that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Where investments are acquired in equity-settled share-based payment transactions the cost is measured at the fair value of the shares acquired. Fair value is determined by applying valuation techniques in line with the appendix to section 2 of FRS102 - Fair value measurement. Where an impairment review of investment assets is indicated, management has estimated the recoverable amount by applying similar valuation techniques as for equity-settled share-based payments noted above. Management considers that the fair value and value in use of the investment assets are the same under these valuation techniques.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4. Investments

	Shares in group undertakings	Shares in associated companies	Total
	£	£	£
Cost
At 22 October 2024	–	–	–
Additions	298	5,960,086	5,960,384
	----	------------	------------
At 31 December 2024	298	5,960,086	5,960,384
	----	------------	------------
Impairment
At 22 October 2024	–	–	–
Impairment losses	–	3,360,086	3,360,086
	----	------------	------------
At 31 December 2024	–	3,360,086	3,360,086
	----	------------	------------

Carrying amount
At 31 December 2024	298	2,600,000	2,600,298
	----	------------	------------

5. Creditors: amounts falling due within one year

	31 Dec 24
	£
Other creditors	32,652
	--------

6. Related party transactions

During the year the company was part of a group reorganisation involving companies controlled by its directors. The company received shares in an equity-settled share-based transaction, a "share for share exchange" valued at fair value of £5,930,434. The company also received shares as a distribution from that company at book value of £298, and these shares represent its investment in its subsidiary undertaking.