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REGISTERED NUMBER: 07877519 (England and Wales)

Manor Sports And Leisure Limited

Financial Statements

for the Year Ended 31 August 2025

Manor Sports And Leisure Limited (Registered number: 07877519)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Manor Sports And Leisure Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Ron Whittaker

| M Busby

| R Rodger

| D Walton

| SECRETARY: | D Walton

| REGISTERED OFFICE: | The Bungalow, Nene Education Trust

| Mountbatten Way

| Raunds

| Wellingborough

| Northamptonshire

| NN9 6PA

| REGISTERED NUMBER: | 07877519 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Malcolm Winston

| AUDITORS: | UHY Hacker Young (Birmingham) LLP,

| Statutory Auditor

| 9-11 Vittoria Street

| Birmingham

| B1 3ND

Manor Sports And Leisure Limited (Registered number: 07877519)

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 25,613 |  | 9,282 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 5,395 |  |

Prepayments and accrued income | 14,112 |  | 10,368 |  |

Cash at bank | 94,124 |  | 64,488 |  |

108,236 |  | 80,251 |  |

CREDITORS

Amounts falling due within one year | 6 | 18,214 |  | 18,775 |  |

NET CURRENT ASSETS | 90,022 |  | 61,476 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 115,635 |  | 70,758 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 115,634 |  | 70,757 |  |

115,635 |  | 70,758 |  |

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 28 January 2026 and were signed on its behalf by:

Ron Whittaker - Director

Manor Sports And Leisure Limited (Registered number: 07877519)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Manor Sports And Leisure 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 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 charitable group.

| Monetary amounts 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.

| These financial statements have been prepared on a break-up basis. Assets have been valued at their estimated recoverable amounts and liabilities include expected costs associated with the winding up of the company.

Manor Sports And Leisure Limited (Registered number: 07877519)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is recognised in the financial statements when the service has been provided and the amount can be reliably measured.

| Revenue is recorded at the time the service is delivered to the customer. Income received in advance of the provision of service is deferred and recognised as a liability until the related services are delivered.

| 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.

| Tangible fixed assets

| Depreciation is provided on a straight line basis on the cost of tangible fixed assets, to write them down to their estimated residual values over their expected useful lives.The principal annual rates used for the assets are:

| Fixtures and fittings 10 years

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Manor Sports And Leisure Limited (Registered number: 07877519)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| 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.

| It is the policy of the company to make a corporate donation equivalent to the taxable profits for the period ended to its parent company and registered charity under the applicable regulations. This payment is to be made within 9 months of the end of the accounting period and as such, under corporation tax regulations, the company is eligible to carry back the effect of this payment to the current year. No provision for corporation tax is made within the financial statements.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Manor Sports And Leisure Limited (Registered number: 07877519)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| 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 AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 12,375 |  |

| Additions | 18,856 |  |

| At 31 August 2025 | 31,231 |  |

| DEPRECIATION

| At 1 September 2024 | 3,093 |  |

| Charge for year | 2,525 |  |

| At 31 August 2025 | 5,618 |  |

| NET BOOK VALUE

| At 31 August 2025 | 25,613 |  |

| At 31 August 2024 | 9,282 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 5,395 |  |

Manor Sports And Leisure Limited (Registered number: 07877519)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 130 |  |

| Amounts owed to group undertakings | 14,170 |  | 12,447 |  |

| Taxation and social security | 1,285 |  | 2,115 |  |

| Other creditors | 2,759 |  | 4,083 |  |

18,214 |  | 18,775 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Malcolm Winston (Senior Statutory Auditor)

| for and on behalf of UHY Hacker Young (Birmingham) LLP,

8. | POST BALANCE SHEET EVENTS

| Subsequent to the year end, the company ceased trading and the remaining fixed assets will be transferred to the parent charity as part of the planned strike-off. The company also intends to make a final gift aid distribution prior to strike-off.

9. | ULTIMATE CONTROLLING PARTY

| Manor Sports and Leisure Limited is a wholly owned subsidiary of Nene Education Trust (07816548).

10. | PROFIT AND LOSS RESERVES

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| At the beginning of the year |  | 70,757 |  | 3,408 |  |

| Profit/(Loss) for the year |  | 58,570 |  | 67,349 |  |

| Distributions to parent charity under gift aid |  | (13,693 | ) | - |  |

| At the end of the year |  | 115,634 |  | 70,757 |  |