Manorcraft Interior Systems Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Manorcraft Interior Systems Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Manorcraft Interior Systems Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Manorcraft Interior Systems Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Manorcraft Interior Systems Limited and state those matters that we have agreed to state to the director of Manorcraft Interior Systems Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manorcraft Interior Systems Limited and its director as a body for our work or for this report.

It is your duty to ensure that Manorcraft Interior Systems Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Manorcraft Interior Systems Limited . You consider that Manorcraft Interior Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Manorcraft Interior Systems Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27/11/2025

HLS Accounting Limited

ACCA

59 Llwyn Y Pia Road

Lisvane

Cardiff

CF14 0SX

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Manorcraft Interior Systems Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06296077

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,351		27,950

			23,351		27,950
CURRENT ASSETS
Stocks	5	661,543		356,827
Debtors	6	416,156		257,702
Cash at bank and in hand		709,100		617,726

		1,786,799		1,232,255
Creditors: Amounts Falling Due Within One Year	7	(698,047 )		(261,881 )

NET CURRENT ASSETS (LIABILITIES)			1,088,752		970,374

TOTAL ASSETS LESS CURRENT LIABILITIES			1,112,103		998,324

NET ASSETS			1,112,103		998,324

CAPITAL AND RESERVES
Called up share capital	8		70		100
Profit and Loss Account			1,112,033		998,224

SHAREHOLDERS' FUNDS			1,112,103		998,324

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Manorcraft Interior Systems Limited

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Leigh Morton

Director

26/11/2025

The notes on pages 4 to 6 form part of these financial statements.

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Manorcraft Interior Systems Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Manorcraft Interior Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06296077 . The registered office is Unit 13 North Road Penallta Industrial Estate, Penallta, Hengoed, Caerphilly, CF82 7SS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	at varying rates on cost
Motor Vehicles	at varying rates on cost
Fixtures & Fittings	at varying rates on cost
Computer Equipment	at varying rates on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Manorcraft Interior Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	16,196	19,945	38,464	13,345	87,950
Additions	-	-	-	1,095	1,095

As at 31 March 2025	16,196	19,945	38,464	14,440	89,045

Depreciation
As at 1 April 2024	16,196	1,995	28,464	13,345	60,000
Provided during the period	-	2,495	2,925	274	5,694

As at 31 March 2025	16,196	4,490	31,389	13,619	65,694

Net Book Value
As at 31 March 2025	-	15,455	7,075	821	23,351

As at 1 April 2024	-	17,950	10,000	-	27,950

5. Stocks

	2025	2024
	£	£
Work in progress	661,543	356,827

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	215,777	180,198
Amounts owed by group undertakings	-	(3,249)
Other debtors	200,379	80,753

	416,156	257,702

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	523,889	168,963
Amounts owed to group undertakings	30,000	30,000
Other creditors	5,825	4,739
Taxation and social security	138,333	58,179

	698,047	261,881

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Manorcraft Interior Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	70	100

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