55 MANCHESTER ROAD (ALTRINCHAM) LIMITED


Directors	FRASER, Stuart Alan
	PETRIE, Sarah Anne


Registered Address	1 Market Street
	Altrincham
	WA14 1QE


Registered Number	13223677 (England and Wales)

Balance Sheet as at
31 March 2025

	2025		2024
	£	£	£	£
Current assets
Stocks	587,767		287,114
Debtors	33,218		74,922
Cash at bank and on hand	246		2,285
	621,231		364,321
Creditors amounts falling due within one year	(502,110)		(241,942)
Net current assets (liabilities)		119,121		122,379
Total assets less current liabilities		119,121		122,379
Creditors amounts falling due after one year		(144,250)		(134,659)
Net assets		(25,129)		(12,280)
Capital and reserves
Called up share capital		100		100
Profit and loss account		(25,229)		(12,380)
Shareholders' funds		(25,129)		(12,280)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 December 2025, and are signed on its behalf by:

FRASER, Stuart Alan
Director
Registered Company No. 13223677

55 MANCHESTER ROAD (ALTRINCHAM) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Related party transactions
	Fraser Family Invesco Ltd A direct parent company of the entity has a balance included within creditors at 31st March 2025 of £432,438. The amount is interest free and repayable on demand. MAM 32 Ltd A company of which Mr S Fraser and Mrs G Fraser are directors and shareholders has a balance included within creditors at 31st March 2025 of £62,643. The amount is subject to interest at base +1% per annum and is repayable on demand. In addition to the above, also included within creditors, at 31 March 2025 there is a loan amount of £144,250. The loan is subject to interest at base + 3.5% per annum and is repayable on demand. 218 Hale Road A company of which Mr S Fraser and Mrs G Fraser are directors and shareholders has a balance included within creditors at 31st March 2025 of £3,592. The amount is subject to interest at base + 1% per annum and is repayable on demand. 15 Murieston Road Limited A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £13. The amount is interest free and repayable on demand. Old Meadow Management Co Ltd A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £50. The amount is interest free and repayable on demand. Old Meadows Fraser Homes Ltd A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £50. The amount is interest free and repayable on demand. Woodhall Farm Fraser Homes Ltd A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £50. The amount is interest free and repayable on demand.

Related party transactions

Fraser Family Invesco Ltd
A direct parent company of the entity has a balance included within creditors at 31st March 2025 of
£432,438. The amount is interest free and repayable on demand.

MAM 32 Ltd
A company of which Mr S Fraser and Mrs G Fraser are directors and shareholders has a balance
included within creditors at 31st March 2025 of £62,643. The amount is subject to interest at base +1% per annum and is repayable on demand.

In addition to the above, also included within creditors, at 31 March 2025 there is a loan amount of
£144,250. The loan is subject to interest at base + 3.5% per annum and is repayable on demand.

218 Hale Road
A company of which Mr S Fraser and Mrs G Fraser are directors and shareholders has a balance
included within creditors at 31st March 2025 of £3,592. The amount is subject to interest at base + 1% per annum and is repayable on demand.

15 Murieston Road Limited
A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £13. The amount is interest free and repayable on demand.

Old Meadow Management Co Ltd
A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £50. The amount is interest free and repayable on demand.

Old Meadows Fraser Homes Ltd
A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £50. The amount is interest free and repayable on demand.

Woodhall Farm Fraser Homes Ltd
A fellow subsidiary of the entity has a balance included within debtors at 31st March 2025 of £50. The amount is interest free and repayable on demand.