REGISTERED NUMBER: 11900709 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Manby Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Manby

REGISTERED OFFICE:

Croft Cottage

Marlpit Lane

Denstone

Uttoxeter

Staffordshire

ST14 5HH

REGISTERED NUMBER:

11900709 (England and Wales)

ACCOUNTANTS:

Rice & Co Limited

Chartered Accountants

14a Market Place

Uttoxeter

Staffordshire

ST14 8HP

FIXED ASSETS

Tangible assets

4

30,589

1,608

CURRENT ASSETS

Debtors

5

30,195

27,225

Cash at bank

-

3,716

30,195

30,941

CREDITORS

Amounts falling due within one year

6

22,713

21,673

NET CURRENT ASSETS

7,482

9,268

TOTAL ASSETS LESS CURRENT LIABILITIES

38,071

10,876

CREDITORS

Amounts falling due after more than one year

7

(25,210

)

(5,833

)

PROVISIONS FOR LIABILITIES

(8,106

)

(306

)

NET ASSETS

4,755

4,737

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

4,753

4,735

SHAREHOLDERS' FUNDS

4,755

4,737

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd December 2025 and were signed by:

Mr D J Manby - Director

1.	STATUTORY INFORMATION

Manby 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax. Turnover is recognised when services have been provided resulting in the company obtaining the right to consideration.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

28,795

At 31st March 2025

28,795

DEPRECIATION

Charge for year

611

At 31st March 2025

611

NET BOOK VALUE

At 31st March 2025

28,184

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,671

2,836

Other debtors

19,524

24,389

30,195

27,225

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,958

5,000

Hire purchase contracts

4,542

-

Trade creditors

633

2,839

Taxation and social security

9,280

11,619

Other creditors

2,300

2,215

22,713

21,673

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

833

5,833

Hire purchase contracts

24,377

-

25,210

5,833

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

Mr D J Manby

Balance outstanding at start of year

17,363

22,564

Amounts advanced

63,061

49,952

Amounts repaid

(60,900

)

(55,153

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,524

17,363

Interest of £460 (2024 - £558 at a rate of 2.25% (2024 - 2.25%) was paid to the company in respect of these advances and there were no fixed terms for repayment.