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MANNING & COMPANY (SOUTH WEST) LIMITED

Registered Number
03101454
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

MANNING & COMPANY (SOUTH WEST) LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | Patrick Goddard
| Lisa Faye Julian
| Michael Legassick
| Paul Northmore

Company Secretary | Paul Northmore

Registered Address | C/O Businessvision Unit 4, Sandy Court, Ashleigh Way
| Plympton
| Plymouth
| PL7 5JX

Registered Number | 03101454 (England and Wales)

MANNING & COMPANY (SOUTH WEST) LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 190,680 |  |  |  | 201,273
Tangible assets | 4 |  |  | 10,519 |  |  |  | 11,528
Investments | 5 |  |  | 412,696 |  |  |  | -
|  |  |  | 613,895 |  |  |  | 212,801
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 358,703 |  |  |  | 388,052 |  |
Cash at bank and on hand |  | 4,188 |  |  |  | 183,456 |  |
|  | 362,891 |  |  |  | 571,508 |  |
Creditors amounts falling due within one year | 7 | (301,939) |  |  |  | (197,793) |  |
Net current assets (liabilities) |  |  |  | 60,952 |  |  |  | 373,715
Total assets less current liabilities |  |  |  | 674,847 |  |  |  | 586,516
Creditors amounts falling due after one year | 8 |  |  | (152,942) |  |  |  | (101,873)
Provisions for liabilities | 9 |  |  | (2,788) |  |  |  | (3,055)
Net assets |  |  |  | 519,117 |  |  |  | 481,588
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,305 |  |  |  | 1,305
Profit and loss account |  |  |  | 517,812 |  |  |  | 480,283
Shareholders' funds |  |  |  | 519,117 |  |  |  | 481,588

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
Paul Northmore Director Registered Company No. 03101454

MANNING & COMPANY (SOUTH WEST) LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 8

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 211,866 |  | 211,866
| At 31 July 25 | 211,866 |  | 211,866
| Amortisation and impairment
| At 01 August 24 | 10,593 |  | 10,593
| Charge for year | 10,593 |  | 10,593
| At 31 July 25 | 21,186 |  | 21,186
| Net book value
| At 31 July 25 | 190,680 |  | 190,680
| At 31 July 24 | 201,273 |  | 201,273

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 10,000 |  | 127,020 |  | 137,020
| Additions | - |  | 3,918 |  | 3,918
| At 31 July 25 | 10,000 |  | 130,938 |  | 140,938
| Depreciation and impairment
| At 01 August 24 | 10,000 |  | 115,492 |  | 125,492
| Charge for year | - |  | 4,927 |  | 4,927
| At 31 July 25 | 10,000 |  | 120,419 |  | 130,419
| Net book value
| At 31 July 25 | - |  | 10,519 |  | 10,519
| At 31 July 24 | - |  | 11,528 |  | 11,528

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 412,696 |  | 412,696
| At 31 July 25 | 412,696 |  | 412,696
| Net book value
| At 31 July 25 | 412,696 |  | 412,696
| At 31 July 24 | - |  | -

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 80,000 |  | 108,000
| Other debtors | 277,174 |  | 277,173
| Prepayments and accrued income | 1,529 |  | 2,879
| Total | 358,703 |  | 388,052

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 60,800 |  | 82,000
| Bank borrowings and overdrafts | 25,516 |  | 75,906
| Taxation and social security | 19,265 |  | 17,334
| Other creditors | 196,358 |  | 22,553
| Total | 301,939 |  | 197,793

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 30,708
| Other creditors | 152,942 |  | 71,165
| Total | 152,942 |  | 101,873

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,788 |  | 3,055
| Total | 2,788 |  | 3,055

10. | Related party transactions
--- | ---
| At the year end the company owed PK Northmore Ltd £12,500, a company in which PK Northmore director, is also a director (2024 - £12,500). At the year end the company was owed £12,500 by LF Julian Ltd, a company in which LF Julian, director is also a director (2024 - £12,500). At the year end the company was owed £12,500 by PJ Goddard Ltd, a company in which PJ Goddard, director is also a director (2024 - £12,500). At the year end, the company owed L F Julian, M Legassick, P Goddard, P Northmore, directors, £312 (2024 - Nil).