REGISTERED NUMBER: 08486413 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Southdowns Manor Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

M R Hurst

J P S Hurst

SECRETARY:

G Hill

REGISTERED OFFICE:

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

REGISTERED NUMBER:

08486413 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Southdowns Manor Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Southdowns Manor Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Southdowns Manor Limited and state those matters that we have agreed to state to the Board of Directors of Southdowns Manor Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Southdowns Manor Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Southdowns Manor Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Southdowns Manor Limited. You consider that Southdowns Manor Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Southdowns Manor Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

21 May 2026

FIXED ASSETS

Tangible assets

4

1,919,546

1,929,163

CURRENT ASSETS

Stocks

31,405

37,351

Debtors

5

4,567

28,929

Prepayments and accrued income

39,660

21,587

Cash at bank and in hand

767,692

827,777

843,324

915,644

CREDITORS

Amounts falling due within one year

6

1,841,490

2,029,892

NET CURRENT LIABILITIES

(998,166

)

(1,114,248

)

TOTAL ASSETS LESS CURRENT LIABILITIES

921,380

814,915

CREDITORS

Amounts falling due after more than one year

7

(293,208

)

(324,074

)

PROVISIONS FOR LIABILITIES

(16,915

)

(16,222

)

NET ASSETS

611,257

474,619

CAPITAL AND RESERVES

Called up share capital

250,002

250,002

Revaluation reserve

9

30,230

30,230

Retained earnings

331,025

194,387

611,257

474,619

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

M R Hurst - Director

1.	STATUTORY INFORMATION

Southdowns Manor 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 the fair value of services rendered under contract to the extent that there is a right to consideration and is recorded at the value of the consideration due, net of trade discounts, rebates, value added tax and other sales taxes.

Revenue is recognised when the amount of turnover can be measured reliably and conditions as stated in the contracts are satisfied. Where payments are received from customers in advance of service provided, the amounts are recorded as deferred income and included as part of creditors.

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

-

20% on cost and 10% on cost

Stocks

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

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 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

1,674,309

643,255

2,317,564

Additions

-

33,643

33,643

At 30 September 2025

1,674,309

676,898

2,351,207

DEPRECIATION

At 1 October 2024

-

388,401

388,401

Charge for year

-

43,260

43,260

At 30 September 2025

-

431,661

431,661

NET BOOK VALUE

At 30 September 2025

1,674,309

245,237

1,919,546

At 30 September 2024

1,674,309

254,854

1,929,163

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

4,448

28,929

Other debtors

119

-

4,567

28,929

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

55,249

55,249

Trade creditors

95,636

102,755

Tax

43,741

64,127

Social security and other taxes

41,928

17,461

VAT

50,761

47,654

Other creditors

4,027

22,101

Directors' current accounts

879,123

971,342

Accruals and deferred income

671,025

749,203

1,841,490

2,029,892

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans - 1-2 years

55,249

55,249

Bank loans - 2-5 years

143,277

165,747

Accruals and deferred income

94,682

103,078

293,208

324,074

8.	SECURED DEBTS

The following secured debts are included within creditors:

30/9/25

30/9/24

£

£

Bank loans

253,775

276,245

Santander PLC hold a fixed charge on the property owned by the company and a floating charge over the other assets. Both charges being created on 27/7/23.

9.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

30,230

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY