Jonathan Manley Limited 08980997 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is was of business and management of consultancy. Digita Accounts Production Advanced 6.30.9574.0 true 08980997 2024-05-01 2025-04-30 08980997 2025-04-30 08980997 bus:OrdinaryShareClass1 2025-04-30 08980997 bus:OrdinaryShareClass2 2025-04-30 08980997 core:CurrentFinancialInstruments 2025-04-30 08980997 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 08980997 core:FurnitureFittingsToolsEquipment 2025-04-30 08980997 bus:SmallEntities 2024-05-01 2025-04-30 08980997 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 08980997 bus:FilletedAccounts 2024-05-01 2025-04-30 08980997 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08980997 bus:RegisteredOffice 2024-05-01 2025-04-30 08980997 bus:Director1 2024-05-01 2025-04-30 08980997 bus:Director2 2024-05-01 2025-04-30 08980997 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 08980997 bus:OrdinaryShareClass2 2024-05-01 2025-04-30 08980997 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08980997 bus:Agent1 2024-05-01 2025-04-30 08980997 core:ComputerEquipment 2024-05-01 2025-04-30 08980997 countries:England 2024-05-01 2025-04-30 08980997 2024-04-30 08980997 core:FurnitureFittingsToolsEquipment 2024-04-30 08980997 2023-05-01 2024-04-30 08980997 2024-04-30 08980997 bus:OrdinaryShareClass1 2024-04-30 08980997 bus:OrdinaryShareClass2 2024-04-30 08980997 core:CurrentFinancialInstruments 2024-04-30 08980997 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08980997

Jonathan Manley Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Jonathan Manley Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Jonathan Manley Limited

Company Information

Directors | Mr J P Manley Mrs C Manley

Registered office | 9 Longworth Drive Maidenhead Berks SL6 8XA

Accountants | M&S Accountancy and Taxation Limited Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Jonathan Manley Limited

(Registration number: 08980997)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 5 | - | 20
Current assets |  |  |
Debtors | 6 | 53,078 | 57,617
Cash at bank and in hand |  | 4,245 | 166
|  | 57,323 | 57,783
Creditors: Amounts falling due within one year | 7 | (17,029) | (12,858)
Net current assets |  | 40,294 | 44,925
Total assets less current liabilities |  | 40,294 | 44,945
Provisions for liabilities |  | (3) | (3)
Net assets |  | 40,291 | 44,942
Capital and reserves |  |  |
Called up share capital | 8 | 4 | 4
Retained earnings |  | 40,287 | 44,938
Shareholders' funds |  | 40,291 | 44,942

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 January 2026 and signed on its behalf by:

......................................... Mr J P Manley Director

Jonathan Manley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
9 Longworth Drive
Maidenhead
Berks
SL6 8XA

These financial statements were authorised for issue by the Board on 15 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Jonathan Manley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer Equipment | 33% Straight Line

Investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Jonathan Manley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Office equipment cost £ | Total £
Cost or valuation
At 1 May 2024 | 982 | 982
At 30 April 2025 | 982 | 982
Depreciation
At 1 May 2024 | 982 | 982
At 30 April 2025 | 982 | 982
Carrying amount
At 30 April 2025 | - | -

5 | Investments

| 2025 £ | 2024 £
Other investments | - | 20

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 48,000 | 36,000
Other debtors | 5,078 | 21,617
| 53,078 | 57,617

Jonathan Manley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | 9,442 | 6,948
Accruals and deferred income | 2,100 | 2,044
Other creditors | 5,487 | 3,866
| 17,029 | 12,858

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 2 | 2 | 2 | 2
Ordinary A share of £1 each | 2 | 2 | 2 | 2
| 4 | 4 | 4 | 4

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £35,500.00 (2024 - £31,000.00) per ordinary share |  | 35,500 |  | 31,000

10 | Related party transactions

Key management Personnel

| 2025 £ | 2024 £
C Manley | - | 21,617
J Manley | 5,078 | -
| 5,078 | 21,617