Manlet Group Holdings Limited - Filleted accounts

Registered number

01663887

Manlet Group Holdings Limited

Filleted Accounts

31 December 2025

Manlet Group Holdings Limited
Registered number:		01663887
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,893			1,902
Investments	4		1,276,520			285,000
			1,278,413			286,902

Current assets
Stocks		30,002			30,002
Debtors	5	1,330,429			1,318,507
Cash at bank and in hand		2,753,328			3,831,262
		4,113,759			5,179,771

Creditors: amounts falling due within one year	6	(311,501)			(342,805)

Net current assets			3,802,258			4,836,966

Total assets less current liabilities			5,080,671			5,123,868


Provisions for liabilities			(45,000)			(43,750)


Net assets			5,035,671			5,080,118

Capital and reserves
Called up share capital			71,900			71,900
Profit and loss account			4,963,771			5,008,218

Shareholders' funds			5,035,671			5,080,118

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T N Tompkins
Director
Approved by the board on 20 May 2026

Manlet Group Holdings Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from property management and development and is recognised when the significant risks and rewards of ownership of the property have transferred to the buyer. Turnover from property management 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				14,548
	Additions				785
	Disposals				(808)
	At 31 December 2025				14,525

	Depreciation
	At 1 January 2025				12,646
	Charge for the year				650
	On disposals				(664)
	At 31 December 2025				12,632

	Net book value
	At 31 December 2025				1,893
	At 31 December 2024				1,902


4	Investments

Other
investments
£
	Cost
	At 1 January 2025				285,000
	Additions				991,520

	At 31 December 2025				1,276,520


5	Debtors		2025		2024
£				£

	Trade debtors		869		-
	Projects in development		1,224,736		1,215,083
	Other debtors		104,824		103,424
			1,330,429		1,318,507


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		1,723		4,592
	Taxation and social security costs		566		49,671
	Other creditors		309,212		288,542
			311,501		342,805


7	Other information

	Manlet Group Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Hill Avenue
	First Floor Office
	Amersham
	Buckinghanshire
	HP6 5BW