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Company No: 14028581 (England and Wales)

# MANOR FIELDS PROPERTY LTD

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

MANOR FIELDS PROPERTY LTD

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

MANOR FIELDS PROPERTY LTD

## COMPANY INFORMATION

For the financial year ended 30 April 2025
MANOR FIELDS PROPERTY LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 April 2025

Directors | Rosalind Penrose
| Stephen Penrose

Registered office | 56 Bekesbourne Lane
| Littlebourne
| United Kingdom

Company number | 14028581 (England and Wales)

Accountant | Kreston Reeves LLP
| 37 St Margarets Street
| Canterbury
| Kent
| CT1 2TU

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MANOR FIELDS PROPERTY LTD

For the financial year ended 30 April 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MANOR FIELDS PROPERTY LTD (continued)

For the financial year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manor Fields Property Ltd for the financial year ended 30 April 2025 which comprise the Balance Sheet and the related notes 1 to 8 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Manor Fields Property Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Manor Fields Property Ltd. You consider that Manor Fields Property Ltd is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Manor Fields Property Ltd. 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 statutory financial statements.

This report is made solely to the Board of Directors of Manor Fields Property Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Manor Fields Property Ltd and state those matters that we have agreed to state to the Board of Directors of Manor Fields Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manor Fields Property Ltd and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

37 St Margarets Street
Canterbury
Kent
CT1 2TU

09 December 2025

MANOR FIELDS PROPERTY LTD

## BALANCE SHEET

As at 30 April 2025
MANOR FIELDS PROPERTY LTD

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 332,324 |  | 0
|  | 332,324 |  | 0
Current assets |  |  |  |
Debtors | 4 | 100 |  | 100
Cash at bank and in hand | 5 | 120 |  | 0
|  | 220 |  | 100
Creditors: amounts falling due within one year | 6 | ( 346,938) |  | 0
Net current (liabilities)/assets |  | (346,718) |  | 100
Total assets less current liabilities |  | (14,394) |  | 100
Net (liabilities)/assets |  | ( 14,394) |  | 100
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | ( 14,494 ) |  | 0
Total shareholders' (deficit)/funds |  | ( 14,394) |  | 100

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Manor Fields Property Ltd (registered number: 14028581) were approved and authorised for issue by the Board of Directors on 08 December 2025. They were signed on its behalf by:

Rosalind Penrose Director |

MANOR FIELDS PROPERTY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
MANOR FIELDS PROPERTY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Manor Fields Property Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 56 Bekesbourne Lane, Littlebourne, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £14,394. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 May 2024 | 0
Additions | 332,324
As at 30 April 2025 | 332,324

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 100 |  | 100

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 120 |  | 0

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 346,938 |  | 0

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
4,930 Ordinary A shares of £ 0.10 each | 49.30 |  | 49.30
4,920 Ordinary B shares of £ 0.10 each | 49.20 |  | 49.20
10 Ordinary C shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary D shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary E shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary F shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary G shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary H shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary I shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary J shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary K shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary L shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary M shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary N shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary O shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary P shares of £ 0.10 each | 0.10 |  | 0.10
10 Ordinary Q shares of £ 0.10 each | 0.10 |  | 0.10
| 100.00 |  | 100.00

#### 8. Related party transactions

Transactions with the entity's directors

Working capital has been provided to the company by its directors, with the company owing the directors £333,144 at the year end. No interest is charged on this working capital loan, and no repayment terms have been set.