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Old Manor Estates Limited

Registered Number
02877286
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Old Manor Estates Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Benjamin Gerald Sanford Hodgson
| Gytha Margaret Kerr Hodgson
| Roger Geoffrey Sanford Hodgson

Company Secretary | HODGSON, Gytha Margaret Kerr

Registered Address | Old Manor Old Manor
| Warnham
| Horsham
| RH12 3SN

Registered Number | 02877286 (England and Wales)

Old Manor Estates Limited
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 3,145,025 |  |  |  | 3,004,137
Investments | 5 |  |  | 66,420 |  |  |  | 66,420
|  |  |  | 3,211,445 |  |  |  | 3,070,557
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 500,411 |  |  |  | 834,417 |  |
Cash at bank and on hand |  | 351,453 |  |  |  | 117,571 |  |
|  | 851,864 |  |  |  | 951,988 |  |
Creditors amounts falling due within one year | 7 | (739,141) |  |  |  | (727,445) |  |
Net current assets (liabilities) |  |  |  | 112,723 |  |  |  | 224,543
Total assets less current liabilities |  |  |  | 3,324,168 |  |  |  | 3,295,100
Creditors amounts falling due after one year | 8 |  |  | (900,877) |  |  |  | (907,075)
Provisions for liabilities | 9 |  |  | (88,777) |  |  |  | (88,679)
Net assets |  |  |  | 2,334,514 |  |  |  | 2,299,346
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 769,905 |  |  |  | 769,905
Profit and loss account |  |  |  | 1,564,509 |  |  |  | 1,529,341
Shareholders' funds |  |  |  | 2,334,514 |  |  |  | 2,299,346

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 November 2025, and are signed on its behalf by:
Roger Geoffrey Sanford Hodgson Director Registered Company No. 02877286

Old Manor Estates Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| Investment property is carried at fair value determined annually either by the directors or by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location, or condition of the specific asset. No depreciation is provided. Changes in fair value are recognized in the Statement of Comprehensive Income.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 3,003,642 |  | 16,113 |  | 3,019,755
| Additions | 141,282 |  | - |  | 141,282
| At 31 March 25 | 3,144,924 |  | 16,113 |  | 3,161,037
| Depreciation and impairment
| At 01 April 24 | - |  | 15,618 |  | 15,618
| Charge for year | - |  | 394 |  | 394
| At 31 March 25 | - |  | 16,012 |  | 16,012
| Net book value
| At 31 March 25 | 3,144,924 |  | 101 |  | 3,145,025
| At 31 March 24 | 3,003,642 |  | 495 |  | 3,004,137

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 66,420 |  | 66,420
| At 31 March 25 | 66,420 |  | 66,420
| Net book value
| At 31 March 25 | 66,420 |  | 66,420
| At 31 March 24 | 66,420 |  | 66,420

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 411 |  | 1,075
| Other debtors | 500,000 |  | 833,342
| Total | 500,411 |  | 834,417

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,800 |  | -
| Bank borrowings and overdrafts | 6,389 |  | 6,389
| Taxation and social security | 8,055 |  | -
| Other creditors | 719,897 |  | 721,056
| Total | 739,141 |  | 727,445

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The bank loan is secured by a fixed charge over the property known as Portland Yard.

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 900,877 |  | 907,075
| Total | 900,877 |  | 907,075

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 88,777 |  | 88,679
| Total | 88,777 |  | 88,679

10. | Controlling party
--- | ---
| The directors consider that the company has no ultimate controlling party as there is no individual or entity that has control, as defined under FRS 102. The company is owned by multiple shareholders, none of whom hold a majority interest or have the ability to direct the company’s financial and operating policies.