MANHATTAN LIVING LIMITED


Director	JONES, Cyril Christopher


Company Secretary	JONES, Cyril


Registered Address	Level 3 207 Regent Street
	London
	W1B 3HH


Registered Number	10663265 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		87,556		88,075
			87,556		88,075
Current assets
Cash at bank and on hand		7,350		10,545
		7,350		10,545
Prepayments and accrued income		14,628		14,628
Creditors amounts falling due within one year	4	(840)		(840)
Net current assets (liabilities)			21,138		24,333
Total assets less current liabilities			108,694		112,408
Creditors amounts falling due after one year	5		(237,078)		(229,625)
Net assets			(128,384)		(117,217)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(128,484)		(117,317)
Shareholders' funds			(128,384)		(117,217)

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 Director acknowledges 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 Director on 14 July 2025, and are signed on its behalf by:

JONES, Cyril Christopher
Director
Registered Company No. 10663265

MANHATTAN LIVING 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	86,000	4,800	2,998	93,798
At 31 March 25	86,000	4,800	2,998	93,798
Depreciation and impairment
At 01 April 24	-	3,963	1,760	5,723
Charge for year	-	209	310	519
At 31 March 25	-	4,172	2,070	6,242
Net book value
At 31 March 25	86,000	628	928	87,556
At 31 March 24	86,000	837	1,238	88,075

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Accrued liabilities and deferred income	840	840
Total	840	840

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	237,078	229,625
Total	237,078	229,625