REGISTERED NUMBER: 02733685 (England and Wales)

MANUFACTURING BY

DESIGN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T W Juchau

K R Barber

A Rimmer

SECRETARY:

Ms G Travers

REGISTERED OFFICE:

Aviation House

Northbridge Road

Berkhamsted

Hertfordshire

HP4 1EH

REGISTERED NUMBER:

02733685 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

192,628

247,648

CURRENT ASSETS

Stocks

87,413

130,985

Debtors

5

824,680

869,091

Cash at bank and in hand

164,126

36,287

1,076,219

1,036,363

CREDITORS

Amounts falling due within one year

6

479,787

561,276

NET CURRENT ASSETS

596,432

475,087

TOTAL ASSETS LESS CURRENT LIABILITIES

789,060

722,735

CREDITORS

Amounts falling due after more than one year

7

(54,238

)

(97,513

)

PROVISIONS FOR LIABILITIES

8

(26,165

)

(35,092

)

NET ASSETS

708,657

590,130

CAPITAL AND RESERVES

Called up share capital

9

1,100

1,100

Share premium

10

4,000

4,000

Retained earnings

10

703,557

585,030

SHAREHOLDERS' FUNDS

708,657

590,130

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

T W Juchau - Director

1.	STATUTORY INFORMATION

Manufacturing By Design 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 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 represents net invoiced sales and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 29 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

653,362

Additions

9,190

At 31 August 2025

662,552

DEPRECIATION

At 1 September 2024

405,714

Charge for year

64,210

At 31 August 2025

469,924

NET BOOK VALUE

At 31 August 2025

192,628

At 31 August 2024

247,648

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

670,780

632,286

Other debtors

91,039

135,659

Tim Page - Staff Loan

11,350

16,450

VAT

40,264

73,411

Prepayments and accrued income

11,247

11,285

824,680

869,091

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

43,275

62,300

Trade creditors

123,791

177,818

Amounts owed to participating interests

129,379

10,584

Corporation tax

112,900

225,168

Social security and other taxes

32,302

29,789

Pension Control a/c

7,607

-

CIS Liability

1,106

7,652

Directors' current accounts

427

41

Accruals and deferred income

29,000

47,924

479,787

561,276

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

54,238

97,513

8.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

26,165

35,092

Deferred

tax

£

Balance at 1 September 2024

35,092

Provided during year

(8,927

)

Balance at 31 August 2025

26,165

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

600

Ordinary A

£1

600

600

400

Ordinary B

£1

400

400

50

Ordinary C

£1

50

50

50

Ordinary D

£1

50

50

1,100

1,100

Dividends: All classes of shares are only entitled to such dividends as may be specifically declared by the Board of Directors on each class of share.

Voting Rights: Only Ordinary A and B shares have full voting rights. C and D Ordinary shares have rights to vote only on resolutions directly affecting the rights of their shares.

Winding Up:

Ordinary A and B shares have full rights to participate in a capital distribution on winding up. Classes C and D are only entitled to repayment of capital at par.

10.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 September 2024

585,030

4,000

589,030

Profit for the year

318,527

318,527

Dividends

(200,000

)

(200,000

)

At 31 August 2025

703,557

4,000

707,557

11.	RELATED PARTY DISCLOSURES

The company paid rent of £78000 per annum for its commercial premises (2024 £78,000). The premises are owned by the self invested pension fund of the director Mr T Juchau. The company has a 10 year lease for the premises, all transactions have been carried out on an arm's length basis.