REGISTERED NUMBER: 00548603 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Manhood Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D Kelly

Mrs Y D Kent

P Kent

SECRETARY:

Mrs Y D Kent

REGISTERED OFFICE:

2 Roseneath Drive

Chiddingfold

Godalming

Surrey

GU8 4RL

REGISTERED NUMBER:

00548603 (England and Wales)

ACCOUNTANTS:

Coakley & Co

Chartered Accountants

West House

Milford Road

Elstead

Godalming

Surrey

GU8 6HF

FIXED ASSETS

Investment property

4

525,000

550,000

CURRENT ASSETS

Cash at bank and in hand

215,172

214,763

CREDITORS

Amounts falling due within one year

5

885

916

NET CURRENT ASSETS

214,287

213,847

TOTAL ASSETS LESS CURRENT LIABILITIES

739,287

763,847

PROVISIONS FOR LIABILITIES

80,831

85,581

NET ASSETS

658,456

678,266

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Non-distributable reserve

6

344,597

364,847

Retained earnings

308,859

308,419

SHAREHOLDERS' FUNDS

658,456

678,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

P Kent - Director

1.	STATUTORY INFORMATION

Manhood 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.

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.

Investment property

Investment property is shown at most recent valuation. Any surplus or deficit arising from changes in market value are taken to the profit and loss account. The amount of these changes, net of the related deferred tax provision, are transferred from the retained earnings to a non-distributable reserve.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

550,000

Revaluations

(25,000

)

At 30 September 2025

525,000

NET BOOK VALUE

At 30 September 2025

525,000

At 30 September 2024

550,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2016

275,428

Valuation in 2019

55,000

Valuation in 2020

(5,000

)

Valuation in 2021

25,000

Valuation in 2022

40,000

Valuation in 2023

(40,000

)

Valuation in 2024

100,000

Valuation in 2025

(25,000

)

Cost

99,572

525,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2

1

Taxation and social security

103

265

Other creditors

780

650

885

916

6.

RESERVES

Non-distributable

reserve

£

At 1 October 2024

364,847

Transfer to other reserve

(20,250

)

At 30 September 2025

344,597

Each year an amount equal to the increase/decrease in valuation of investment properties, net of the related deferred tax, will be transferred to this reserve from the retained earnings for the year.On the disposal of a property the amount held in this reserve in relation to that property will be released to the Retained Earnings account.