Manor Park Trading Company Limited
Exception report
for the year ended 31 March 2025
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 April 2024 per TB 		Balance at 31 March
2024 per accounts 		Difference
£ £ £
Profit and loss account (Account 968) 2,206,872 2,206,873 (1)
2,206,872 2,206,873 (1)
This page does not form part of the statutory financial statements.
Company registration number: 02110990
Unaudited financial statements
for the year ended 31 March 2025
for
Manor Park Trading Company Limited
Pages for filing with the Registrar
Company registration number: 02110990
Manor Park Trading Company Limited
Balance sheet
as at 31 March 2025
31 Mar 25 31 Mar 24
Note £ £ £ £
Fixed assets
Tangible assets 4 18,773 18,773
18,773 18,773
Current assets
Stocks 2,450,000 2,400,000
Debtors 1,457,846 1,073,428
Prepayments and accrued income 3,328 3,328
Cash at bank and in hand 571,983 100,436
4,483,157 3,577,192
Creditors: amounts falling due within one
year 		(2,189,548) (1,386,639)
Net current assets 2,293,609 2,190,553
Total assets less current liabilities 2,312,382 2,209,326
Provisions for liabilities (1,953) (1,953)
NET ASSETS 2,310,429 2,207,373
Capital and reserves
Called up share capital 500 500
Profit and loss account 2,309,929 2,206,873
TOTAL EQUITY 2,310,429 2,207,373
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 02110990
Manor Park Trading Company Limited
Balance sheet - continued
as at 31 March 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr N Shafi, Director
14 December 2025
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Manor Park Trading Company Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Manor Park Trading Company Limited is a private company registered in England and Wales. Its registered number is 02110990. The company is limited by shares. Its registered office is Manor Park Works, 160 Garrison Street, Birmingham, BN9 4DN.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold Property -
Plant and machinery etc.:
Motor Vehicles - 20% reducing balance
Motor Vehicles - 20% reducing balance
Computer Equipment - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Manor Park Trading Company Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 27 (2024 - 28).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 April 2024 172,423 168,355 340,778
At 31 March 2025 172,423 168,355 340,778
Depreciation
At 1 April 2024 172,423 149,582 322,005
At 31 March 2025 172,423 149,582 322,005
Net book value
At 31 March 2025 - 18,773 18,773
At 31 March 2024 - 18,773 18,773
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Manor Park Trading Company Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
4 Tangible fixed assets - continued
If Freehold Property had not been revalued, it would have been included at the following historical cost:
31 Mar 25 31 Mar 24
£ £
Cost 172,423 -
Accumulated depreciation 172,423 -
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