Registration number: 11797136

Manby Storage Services Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Manby Storage Services Limited

(Registration number: 11797136)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	117,142	41,435
Current assets
Debtors	5	1,885,099	2,017,128
Cash at bank and in hand		593,002	541,538
		2,478,101	2,558,666
Creditors: Amounts falling due within one year	6	(423,459)	(806,900)
Net current assets		2,054,642	1,751,766
Total assets less current liabilities		2,171,784	1,793,201
Creditors: Amounts falling due after more than one year	6	(751,684)	(782,295)
Provisions for liabilities		(29,286)	(8,639)
Net assets		1,390,814	1,002,267
Capital and reserves
Called up share capital	7	100	100
Retained earnings		1,390,714	1,002,167
Shareholders' funds		1,390,814	1,002,267

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.

Director's 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 Director acknowledges his 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 Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 January 2026
 

......................................... M Chapman Director

Manby Storage Services 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 and Wales.

The address of its registered office is:
Davis House
Manby Park
Manby
Louth
LN11 8UT

These financial statements were authorised for issue by the director on 14 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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Manby Storage Services Limited

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

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Plant & Machinery	15%, 20% & 25% straight line

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 8 (2024 - 9).

Manby Storage Services Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	52,130	52,130
Additions	90,737	90,737
At 30 April 2025	142,867	142,867
Depreciation
At 1 May 2024	10,696	10,696
Charge for the year	15,029	15,029
At 30 April 2025	25,725	25,725
Carrying amount
At 30 April 2025	117,142	117,142
At 30 April 2024	41,435	41,435

Manby Storage Services Limited

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

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		258,847	288,715
Amounts owed by related parties		1,618,658	1,704,947
Prepayments		7,594	13,413
Other debtors		-	10,053
		1,885,099	2,017,128

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	89,885	74,411
Trade creditors		28,342	51,287
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest		135,852	595,000
Taxation and social security		164,534	80,178
Accruals and deferred income		4,569	5,099
Other creditors		277	925
		423,459	806,900

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

Manby Storage Services Limited

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

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	46,102	-
Other borrowings	705,582	782,295
	751,684	782,295

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	13,172	-
Other borrowings	76,713	74,411
	89,885	74,411

Other borrowings

The carrying amount of Other borrowings at year end is £782,295. The loan is secured against the company's interest in property held by a group member, HETSE Property Limited.

9	Parent and ultimate parent undertaking

The Company's immediate parent is Manby Group Limited, incorporated in United Kingdom.

  These financial statements are available upon request from the address found on page 1.