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

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

J Manning Properties (West End) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 282 Finchley Road, Hampstead, London, NW3 7AD.

The financial statements have been prepared for the 12-month period from 1 July 2024 to 30 June 2025. The comparative figures presented are for the 18-month period ended 30 June 2024.

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 amounts in these financial statements are rounded to the nearest £.

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

The directors have prepared these financial statements on a going concern basis, not withstanding that at the balance sheet date the company's current liabilities exceeded its total assets by £33,934. The validity of the going concern basis is dependent on the continued support of the company's parent undertaking and ultimate controlling parties, who have confirmed that they will continue to provide the company with financial support for the foreseeable future and for not less than 12 months from the date of approval of these financial statements. Accordingly, the financial statements do not include any adjustments that would result from discontinuance of their financial support. On this basis, the directors consider that it is appropriate for the financial statements to be prepared on the going concern basis.

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.

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.

There were no employees during the year.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Material uncertainty related to going concern

In forming our opinion on the financial statements, which is not qualified, we have considered the adequacy of the disclosures made in note 1.3 of the financial statements concerning the financial support provided by the parent company. Our opinion is not qualified in this respect. No provision for any liability that may result has been made in the financial statements.

The company is a wholly owned subsidiary of Trumros Limited, a charitable company incorporated in England and Wales, which prepares consolidated accounts. Its registered address is 282 Finchley Road, Hampstead, London, NW3 7AD.

The ultimate controlling party are the directors, who are also the trustees of Trumros Limited.

The company has taken advantage of the exemption in Section 1A of FRS102 to not disclose transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.