Company registration number 00701613 (England and Wales)
FRANK H MANN (TORQUAY) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
FRANK H MANN (TORQUAY) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
FRANK H MANN (TORQUAY) LIMITED
BALANCE SHEET
AS AT 25 OCTOBER 2025
25 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
5
11,031
6,519
Tangible assets
6
299,284
214,890
Investments
7
19,000
19,000
329,315
240,409
Current assets
Stocks
25,130
22,963
Debtors
8
396,982
343,195
Cash at bank and in hand
436,518
498,480
858,630
864,638
Creditors: amounts falling due within one year
9
(572,529)
(621,305)
Net current assets
286,101
243,333
Total assets less current liabilities
615,416
483,742
Provisions for liabilities
(74,821)
(52,329)
Net assets
540,595
431,413
Capital and reserves
Called up share capital
70,001
70,001
Profit and loss reserves
470,594
361,412
Total equity
540,595
431,413

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 25 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

FRANK H MANN (TORQUAY) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 25 OCTOBER 2025
25 October 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 19 February 2026 and are signed on its behalf by:
Mrs A Clarke
Director
Company registration number 00701613 (England and Wales)
FRANK H MANN (TORQUAY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Frank H Mann (Torquay) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Longpark, Newton Road, Torquay, Devon, TQ2 7AL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for the supply of fruit and vegetables net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets - goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 5 years.
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% Reducing balance basis
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% straight line basis
Motor vehicles
33% straight line, 25% straight line or 50% straight line basis.
FRANK H MANN (TORQUAY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided in full in respect of all timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

FRANK H MANN (TORQUAY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 OCTOBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
45
35
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
16,140
2,746
Deferred tax
Origination and reversal of timing differences
22,492
15,830
Total tax charge
38,632
18,576

FRANK H MANN (TORQUAY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 OCTOBER 2025
- 6 -
5
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 27 October 2024
18,000
18,097
36,097
Additions
7,000
-
0
7,000
At 25 October 2025
25,000
18,097
43,097
Amortisation and impairment
At 27 October 2024
18,000
11,578
29,578
Amortisation charged for the year
233
2,255
2,488
At 25 October 2025
18,233
13,833
32,066
Carrying amount
At 25 October 2025
6,767
4,264
11,031
At 26 October 2024
-
0
6,519
6,519
6
Tangible fixed assets
Plant and machinery etc
£
Cost
At 27 October 2024
837,011
Additions
224,390
Disposals
(74,016)
At 25 October 2025
987,385
Depreciation and impairment
At 27 October 2024
622,121
Depreciation charged in the year
127,245
Eliminated in respect of disposals
(61,265)
At 25 October 2025
688,101
Carrying amount
At 25 October 2025
299,284
At 26 October 2024
214,890
7
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
19,000
19,000
FRANK H MANN (TORQUAY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 OCTOBER 2025
- 7 -
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
322,280
292,085
Other debtors
74,702
51,110
396,982
343,195
9
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
357,038
339,348
Corporation tax
16,140
2,746
Other taxation and social security
21,987
16,743
Other creditors
177,364
262,468
572,529
621,305
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
200,000
250,000
11
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Directors' Loan Account
-
-
188
188
-
188
188
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