Manor Builders Hoylake Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04356918 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2024 to 31 March 2025

for

Manor Builders Hoylake Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

P M Wickens

S P Wickens

Mrs N J Wickens

Mrs K D Wickens

REGISTERED OFFICE:

Barnston House

Beacon Lane

Heswall

Wirral

Merseyside

CH60 0EE

BUSINESS ADDRESS:

40 Manor Road

Hoylake

Wirral

CH47 3DF

REGISTERED NUMBER:

04356918 (England and Wales)

ACCOUNTANTS:

Dufton Kellner Limited

Chartered Accountants

Barnston House

Beacon Lane

Heswall

Wirral

Merseyside

CH60 0EE

FIXED ASSETS

Tangible assets

4

39,232

48,569

Investment property

5

84,000

123,232

132,569

CURRENT ASSETS

Debtors

6

1,368,431

1,190,625

Cash at bank and in hand

13,499

48,729

1,381,930

1,239,354

CREDITORS

Amounts falling due within one year

7

420,897

328,837

NET CURRENT ASSETS

961,033

910,517

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,084,265

1,043,086

CREDITORS

Amounts falling due after more than one
year

8

(3,772

)

(15,923

)

PROVISIONS FOR LIABILITIES

(16,881

)

(19,017

)

NET ASSETS

1,063,612

1,008,146

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

10

29,869

Retained earnings

1,033,643

978,177

SHAREHOLDERS' FUNDS

1,063,612

1,008,146

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 & loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

P M Wickens - Director

1.	STATUTORY INFORMATION

Manor Builders Hoylake Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The reporting period has been extended by two months to 31 March 2025 to coincide with the tax year-end. The comparative figures provided are for the twelve month period to 31 January 2024.

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 historical cost convention as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & 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 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Income

Rental income is generated from properties held in fixed assets until they are eventually sold.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 February 2024

and 31 March 2025

84,045

15,000

99,045

DEPRECIATION

At 1 February 2024

42,659

7,817

50,476

Charge for period

7,242

2,095

9,337

At 31 March 2025

49,901

9,912

59,813

NET BOOK VALUE

At 31 March 2025

34,144

5,088

39,232

At 31 January 2024

41,386

7,183

48,569

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 March 2025

84,000

NET BOOK VALUE

At 31 March 2025

84,000

At 31 January 2024

84,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2015

29,869

Cost

54,131

84,000

If freehold property had not been revalued it would have been included at the following historical cost:

31.3.25

31.1.24

£

Cost

54,131

The freehold property was valued on an open market basis basis on 15 August 2014 by the directors and remains unchanged .

6.

DEBTORS

31.3.25

31.1.24

£

Amounts falling due within one year:

Other debtors

811,288

809,115

Directors' current accounts

492,175

304,079

VAT

12,942

19,338

1,316,405

1,132,532

Amounts falling due after more than one year:

S455 tax recoverable

52,026

58,093

Aggregate amounts

1,368,431

1,190,625

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.1.24

£

Trade creditors

63,569

1,763

Corporation tax

149,909

215,798

Social security and other taxes

5,354

3,636

Bounce Back Loan

10,150

9,808

Accrued expenses

191,915

97,832

420,897

328,837

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.1.24

£

Bounce Back Loan

3,772

15,923

9.	SECURED DEBTS

There is a legal charge dated 21 December 2015 in favour of National Westminster Bank PLC with a fixed and floating charge over the property and undertakings of the company.

10.

RESERVES

Revaluation

reserve

£

At 1 February 2024

and 31 March 2025

29,869

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2025 and the year ended 31 January 2024:

31.3.25

31.1.24

£

P M Wickens and Mrs N J Wickens

Balance outstanding at start of period

152,040

88,043

Amounts advanced

179,301

146,782

Amounts repaid

(85,253

)

(82,785

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

246,088

152,040

S P Wickens and Mrs K D Wickens

Balance outstanding at start of period

152,040

88,042

Amounts advanced

179,160

146,782

Amounts repaid

(85,113

)

(82,784

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

246,087

152,040

Two of the company directors also have a partnership that operates alongside the limited company. The balance due from the partnership to the limited company in respect of trading is £811,288 (2024 - £809,115).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

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 Builders Hoylake Limited for the year ended 31 January 2016 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Recognised Gains and Losses and the related notes 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 icaew.com/membershandbook.

This report is made solely to the Board of Directors of Manor Builders Hoylake Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Manor Builders Hoylake Limited and state those matters that we have agreed to state to the Board of Directors of Manor Builders Hoylake Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Manor Builders Hoylake Limited 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 profit of Manor Builders Hoylake Limited. You consider that Manor Builders Hoylake 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 financial statements of Manor Builders Hoylake 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 statutory financial statements.

Dufton Kellner Limited

Chartered Accountants

Barnston House

Beacon Lane

Heswall

Wirral

Merseyside

CH60 0EE

21 November 2025