REGISTERED NUMBER: 07118310 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Manorfield (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M D Barrett

Miss J A Brockwell

REGISTERED OFFICE:

3 Monks Farm Cottages

St. Mary's Lane

Upminster

Essex

RM14 3PF

REGISTERED NUMBER:

07118310 (England and Wales)

ACCOUNTANTS:

Vortex Accountants Limited

Top Floor

Claridon House

London Road

Stanford Le Hope

Essex

SS17 0JU

FIXED ASSETS

Tangible assets

4

127,985

42,146

CURRENT ASSETS

Stocks

5

281,415

268,916

Debtors

6

492,565

231,307

Cash at bank and in hand

44,492

29,811

818,472

530,034

CREDITORS

Amounts falling due within one year

7

728,063

372,197

NET CURRENT ASSETS

90,409

157,837

TOTAL ASSETS LESS CURRENT LIABILITIES

218,394

199,983

CREDITORS

Amounts falling due after more than one year

8

39,693

174,467

NET ASSETS

178,701

25,516

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

178,699

25,514

SHAREHOLDERS' FUNDS

178,701

25,516

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 8 October 2025 and were signed on its behalf by:

Mr M D Barrett - Director

1.	STATUTORY INFORMATION

Manorfield (UK) Ltd 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 represents net invoiced sales and services, excluding value added tax.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 NIL (2024 - 6 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

21,000

51,080

1,667

73,747

Additions

128,500

-

-

128,500

At 31 January 2025

149,500

51,080

1,667

202,247

DEPRECIATION

At 1 February 2024

17,262

13,610

729

31,601

Charge for year

33,059

9,368

234

42,661

At 31 January 2025

50,321

22,978

963

74,262

NET BOOK VALUE

At 31 January 2025

99,179

28,102

704

127,985

At 31 January 2024

3,738

37,470

938

42,146

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

21,000

51,080

72,080

DEPRECIATION

At 1 February 2024

17,262

13,610

30,872

Charge for year

934

9,368

10,302

At 31 January 2025

18,196

22,978

41,174

NET BOOK VALUE

At 31 January 2025

2,804

28,102

30,906

At 31 January 2024

3,738

37,470

41,208

5.

STOCKS

2025

2024

£

£

Work-in-progress

281,415

268,916

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

390,514

190,680

Other debtors

82,000

18,000

VAT

20,051

22,627

492,565

231,307

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

6,862

6,862

Trade creditors

257,161

170,286

Tax

88,901

65,118

Social security and other taxes

70,034

75,967

Directors' current accounts

165,729

3

Accruals and deferred income

-

40,586

Accrued expenses

129,376

3,375

728,063

372,197

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,833

138,745

Hire purchase contracts

28,860

35,722

39,693

174,467

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

35,722

42,584

The bank overdraft is secured by way of personal guarantee by the Director.

The hire purchase liabilities are secured against the asset to which they relate.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M D Barrett.