| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MAY 2025 |
| FOR |
| A. MANNING U.K. LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MAY 2025 |
| FOR |
| A. MANNING U.K. LIMITED |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MAY 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| A. MANNING U.K. LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MAY 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountant |
| 3 Jesse Terrace |
| Reading |
| Berkshire |
| RG1 7RS |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| STATEMENT OF FINANCIAL POSITION |
| 31 MAY 2025 |
| 31.5.25 | 31.5.24 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand | 6 |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges her 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 were approved by the director and authorised for issue on |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MAY 2025 |
| 1. | STATUTORY INFORMATION |
| A. Manning U.K. Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Office equipment | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Financial instruments |
| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. |
| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Basic financial assets |
| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. |
| Classification of financial liabilities |
| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities |
| Basic financial liabilities |
| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. |
| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. |
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MAY 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Office | and |
| property | equipment | fittings |
| £ | £ | £ |
| COST |
| At 1 June 2024 |
| Additions |
| At 31 May 2025 |
| DEPRECIATION |
| At 1 June 2024 |
| Charge for year |
| At 31 May 2025 |
| NET BOOK VALUE |
| At 31 May 2025 |
| At 31 May 2024 |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MAY 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 June 2024 |
| Additions |
| At 31 May 2025 |
| DEPRECIATION |
| At 1 June 2024 |
| Charge for year |
| At 31 May 2025 |
| NET BOOK VALUE |
| At 31 May 2025 |
| At 31 May 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.25 | 31.5.24 |
| £ | £ |
| Trade debtors |
| Client money insurance debtor - clients | 106,985 | 99,411 |
| Client money insurance debtor - insurers | 207,400 | 321,055 |
| Other debtors | 642,508 | 641,607 |
| Loans to employees | - | 6,082 |
| Loans to third parties | 507,250 | 200,000 |
| Deferred tax asset |
| Accelerated capital allowances |
| Prepayments and accrued income |
| 6. | CASH AT BANK AND IN HAND |
| 31.5.25 | 31.5.24 |
| £ | £ |
| Statutory trust client money |
| bank account - current |
| account |
| Office bank account - current account | 1,423,444 | 1,323,504 |
| Office bank account - deposit account | 433,585 | 414,827 |
| Office bank account - deposit account | 527,605 | 515,312 |
| Cash in hand |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MAY 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.25 | 31.5.24 |
| £ | £ |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Client money insurance creditor - clients | 37,477 | 24,008 |
| Client money insurance creditor - insurers | 461,025 | 906,830 |
| Client money insurance creditor - unearned commission |
60,350 |
99,602 |
| Client money insurance creditor - unearned fees |
18,766 |
18,520 |
| Net wages creditor | 75 | 75 |
| Pension scheme creditor | 496 | 571 |
| Directors' current accounts | 183,182 | 901 |
| Accruals and deferred income |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 31.5.25 | 31.5.24 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | DEFERRED TAX |
| £ |
| Balance at 1 June 2024 | ( |
) |
| Provided during year | ( |
) |
| Balance at 31 May 2025 | ( |
) |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.5.25 | 31.5.24 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| A. MANNING U.K. LIMITED (REGISTERED NUMBER: 01807814) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MAY 2025 |
| 11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024: |
| 31.5.25 | 31.5.24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| 12. | RELATED PARTY DISCLOSURES |
| During the year, the Company provided additional unsecured loans to two related companies. |
| The sum of £251 was loaned to A. Manning (Engineering Waiver) Limited and the sum of £649 was loaned to A. Manning Property Investments Limited. |
| At the year end, A. Manning (Engineering Waiver) Limited's total loan amounted to £1,563 (2024 - £1,312) and A. Manning Property Investments Limited's total loan amounted to £640,944 (2024 - £640.295). |
| Both loans are unsecured, interest free and repayable on demand. |
| A. Manning (Engineering Waiver) Limited and A. Manning Property Investments Limited are related parties by virtue of them being controlled by Miss. A Manning, the sole director and controlling party of A. Manning U.K. Limited. |
| 13. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Miss A Manning. |
| 14. | CASH AT BANK AND IN HAND |
| Substantial cash is kept within the company to help fund the acquisition of new office premises once a suitable site has been found. |