Company registration number 04640125 (England and Wales)
MANOR BODY REPAIRS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
MANOR BODY REPAIRS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
MANOR BODY REPAIRS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
43,146
55,411
Current assets
Stocks
-
77,800
Debtors
5
709,097
515,084
Cash at bank and in hand
18,358
223,391
727,455
816,275
Creditors: amounts falling due within one year
6
(480,092)
(439,952)
Net current assets
247,363
376,323
Total assets less current liabilities
290,509
431,734
Creditors: amounts falling due after more than one year
7
-
0
(26,989)
Net assets
290,509
404,745
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
290,409
404,645
Total equity
290,509
404,745
MANOR BODY REPAIRS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 November 2025 and are signed on its behalf by:
Mr R J Cordell
Director
Company registration number 04640125 (England and Wales)
MANOR BODY REPAIRS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
100
449,289
449,389
Year ended 31 March 2024:
Profit and total comprehensive income
-
217,356
217,356
Dividends
-
(262,000)
(262,000)
Balance at 31 March 2024
100
404,645
404,745
Year ended 31 March 2025:
Profit and total comprehensive income
-
109,674
109,674
Dividends
-
(223,910)
(223,910)
Balance at 31 March 2025
100
290,409
290,509
MANOR BODY REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Manor Body Repairs Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Yeomans Court, Ware Road, Hertford, Hertfordshire, United Kingdom, SG13 7HJ.

1.1
Accounting convention

The use of the going concern basis of accounting is appropriate because there are no material

uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The financial statements are prepared on a going concern basis. The use of the going concern basis of true accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

1.3
Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised based on the proportion of the work that has been completed.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost
Fixtures and fittings
10% reducing balance
Motor vehicles
25% reducing balance
1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Profit or Loss, 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

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.

MANOR BODY REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate.
1.7
Leases

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.

2
Judgements and key sources of estimation uncertainty

The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The directors consider that there are no significant judgements or estimates in the preparation of these financial statements.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
20
20
MANOR BODY REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
387,991
Additions
2,415
At 31 March 2025
390,406
Depreciation and impairment
At 1 April 2024
332,580
Depreciation charged in the year
14,680
At 31 March 2025
347,260
Carrying amount
At 31 March 2025
43,146
At 31 March 2024
55,411
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
316,676
352,698
Other debtors
380,357
151,349
697,033
504,047
Deferred tax asset
12,064
11,037
709,097
515,084
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,250
37,500
Trade creditors
272,788
221,017
Corporation tax
99,944
76,692
Other taxation and social security
53,093
61,040
Other creditors
48,017
43,703
480,092
439,952
MANOR BODY REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
6,250
Other creditors
-
0
20,739
-
0
26,989
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
693,240
249,833
9
Directors' transactions

The following advances and credits to a director subsisted during the year ended 31 March 2025.

Interest has been charged at the official rate as set out by HM Revenue & Customs.

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Demi Cordell -
2.25
(1,275)
116,381
804
(45,910)
70,000
Mr R J Cordell -
2.25
72,089
269,687
5,146
(166,000)
180,922
Mrs K Cordell -
2.25
(4,407)
92,904
385
(89,000)
(118)
66,407
478,972
6,335
(300,910)
250,804
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