REGISTERED NUMBER: 11417860 (England and Wales)

Thomas Mann Holdings Limited

Unaudited Financial Statements for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T P Mann

REGISTERED OFFICE:

2a Penn Street

Wolverhampton

WV3 0JJ

REGISTERED NUMBER:

11417860 (England and Wales)

ACCOUNTANTS:

TAG Accountants Group Limited

Unit 8, Pendeford Place

Pendeford Business Park

Wobaston Road

Wolverhampton

WV9 5HD

FIXED ASSETS

Investments

4

2

2

CURRENT ASSETS

Debtors

5

133,268

101,268

Cash at bank

15,430

7,721

148,698

108,989

CREDITORS

Amounts falling due within one year

6

17,498

30,338

NET CURRENT ASSETS

131,200

78,651

TOTAL ASSETS LESS CURRENT LIABILITIES

131,202

78,653

CREDITORS

Amounts falling due after more than one year

7

22,877

28,812

NET ASSETS

108,325

49,841

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

108,323

49,839

SHAREHOLDERS' FUNDS

108,325

49,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

Mr T P Mann - Director

1.	STATUTORY INFORMATION

Thomas Mann Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

All monetary amounts are rounded to the nearest pound.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements and estimates

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.

Taxation

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

Disclosure of period change

The period covered by these financial statements is a 12 month period to 31 July 2025 compared to a 13 month period from 01 July 2023 to 31 July 2024. For this reason the accounts figures are not entirely comparable to the previous year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 August 2024

and 31 July 2025

2

NET BOOK VALUE

At 31 July 2025

2

At 31 July 2024

2

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Name of Undertaking

Registered Office

Class of Share held

Proportion of voting rights and shares held

Subsidiary Undertakings

2024

Evans Mann Properties Ltd

Unit 2a Penn Street, Wolverhampton, WV3 0JJ

Ordinary

50%

Lea Manor Homes Limited

Unit 2a Penn Street, Wolverhampton, WV3 0JJ

Ordinary

50%

The principal activity of Evans Mann Properties Ltd is property developments.

The principal activity of Lea Manor Homes Limited is property developments.

installation.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

133,268

101,268

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,952

5,951

Amounts owed to group undertakings

1

1

Taxation and social security

2,106

550

Other creditors

9,439

23,836

17,498

30,338

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,877

28,812

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instalments

-

5,005

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company charged other companies under common control £12,000 (2024 - £4,000) for services rendered.

Loans from related parties

At the year end £133,268 (2024 - £101,268) was due from companies under common control.

Terms of loans between related parties

These amounts have been advanced on an interest free basis, there are no fixed repayment terms for the loan facility provided by these related parties.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T P Mann.