REGISTERED NUMBER: 06674395 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Alistair Mann Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A H Mann

L Mann

SECRETARY:

L Mann

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

06674395 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

75,189

74,945

CURRENT ASSETS

Debtors

5

8,244

5,842

Cash at bank

54,982

49,046

63,226

54,888

CREDITORS

Amounts falling due within one year

6

47,900

36,915

NET CURRENT ASSETS

15,326

17,973

TOTAL ASSETS LESS CURRENT LIABILITIES

90,515

92,918

CREDITORS

Amounts falling due after more than one year

7

(55,980

)

(40,198

)

PROVISIONS FOR LIABILITIES

9

(14,285

)

(14,240

)

NET ASSETS

20,250

38,480

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

20,150

38,380

SHAREHOLDERS' FUNDS

20,250

38,480

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

A H Mann - Director

1.	STATUTORY INFORMATION

Alistair Mann Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

94,880

4,063

98,943

Additions

38,000

3,261

41,261

Disposals

(42,600

)

(2,227

)

(44,827

)

At 30 September 2025

90,280

5,097

95,377

DEPRECIATION

At 1 October 2024

21,159

2,839

23,998

Charge for year

16,249

1,341

17,590

Eliminated on disposal

(19,635

)

(1,765

)

(21,400

)

At 30 September 2025

17,773

2,415

20,188

NET BOOK VALUE

At 30 September 2025

72,507

2,682

75,189

At 30 September 2024

73,721

1,224

74,945

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

51,290

Additions

38,000

At 30 September 2025

89,290

DEPRECIATION

At 1 October 2024

1,068

Charge for year

16,115

At 30 September 2025

17,183

NET BOOK VALUE

At 30 September 2025

72,107

At 30 September 2024

50,222

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

6,493

4,850

Prepayments

1,751

992

8,244

5,842

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

3,503

4,108

Hire purchase contracts

12,620

7,100

Corporation tax

11,338

4,495

Social security and other taxes

445

86

VAT

3,943

3,822

Other creditors

89

423

Directors' current accounts

734

1,690

Accrued expenses

15,228

15,191

47,900

36,915

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

-

3,508

Hire purchase contracts

55,980

36,690

55,980

40,198

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

68,600

43,790

The hire purchase obligation is secured on the asset to which it relates.

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

14,285

14,240

Deferred

tax

£

Balance at 1 October 2024

14,240

Charge to Statement of Income and Retained Earnings during year

45

Balance at 30 September 2025

14,285

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

11.	ULTIMATE CONTROLLING PARTY