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Registered number: 07467666
Manor Lodge Southport Limited
Financial Statements
For The Year Ended 31 March 2026
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Manor Lodge Southport Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Manor Lodge Southport Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07467666

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,038 |  | 5,581
Tangible Assets | 5 |  | 275,407 |  | 239,469
|  |  | 278,445 |  | 245,050
CURRENT ASSETS
Stocks | 6 | 87,239 |  | 132,268 |
Debtors | 7 | 247,947 |  | 266,987 |
Cash at bank and in hand |  | 49,690 |  | 90,885 |
|  | 384,876 |  | 490,140 |
Creditors: Amounts Falling Due Within One Year | 8 | (305,112 ) |  | (387,046 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 79,764 |  | 103,094
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 358,209 |  | 348,144
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (117,770 ) |  | (118,237 )
NET ASSETS |  |  | 240,439 |  | 229,907
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 240,339 |  | 229,807
SHAREHOLDERS' FUNDS |  |  | 240,439 |  | 229,907

Page 1
Page 2
Manor Lodge Southport Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C Lodge Director
19th May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Manor Lodge Southport Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Manor Lodge Southport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07467666 . The registered office is 157A Sefton Street, Southport, Merseyside, PR8 5DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Cryptocurrency and they are revalued to the profit and loss account .
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 2% straight line basis
Motor Vehicles | 25% reducing balance basis
Fixtures & Fittings | 15% reducing balance basis
Other Tangibles | 2% straight line basis

Page 3
Page 4
Manor Lodge Southport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. Taxation
The tax expense for the period comprises current and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
Page 4
Page 5
Manor Lodge Southport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | 90,000 | 5,581 | 95,581
Revaluations | - | (1,679 ) | (1,679 )
Disposals | - | (864 ) | (864 )
As at 31 March 2026 | 90,000 | 3,038 | 93,038
Amortisation
As at 1 April 2025 | 90,000 | - | 90,000
As at 31 March 2026 | 90,000 | - | 90,000
Net Book Value
As at 31 March 2026 | - | 3,038 | 3,038
As at 1 April 2025 | - | 5,581 | 5,581

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Other Tangibles | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 361,641 | 115,183 | 15,369 | 492,193
Additions | 91,619 | 25,771 | - | 117,390
Disposals | (36,386 ) | (1,095 ) | - | (37,481 )
As at 31 March 2026 | 416,874 | 139,859 | 15,369 | 572,102
Depreciation
As at 1 April 2025 | 181,251 | 70,581 | 892 | 252,724
Provided during the period | 67,257 | 10,493 | 308 | 78,058
Disposals | (33,406 ) | (681 ) | - | (34,087 )
As at 31 March 2026 | 215,102 | 80,393 | 1,200 | 296,695
Net Book Value
As at 31 March 2026 | 201,772 | 59,466 | 14,169 | 275,407
As at 1 April 2025 | 180,390 | 44,602 | 14,477 | 239,469

Page 5
Page 6
Manor Lodge Southport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 87,239 |  | 132,268

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 237,810 |  | 240,740
Amounts owed by group undertakings | 772 |  | 7,773
Other debtors | 9,365 |  | 18,474
| 247,947 |  | 266,987

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 76,003 |  | 43,252
Trade creditors | 198,912 |  | 273,825
Other creditors | 3,607 |  | 8,915
Taxation and social security | 26,590 |  | 61,054
| 305,112 |  | 387,046

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 117,483 |  | 117,167
Other creditors | 287 |  | 1,070
| 117,770 |  | 118,237

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 76,003 |  | 43,252
Later than one year and not later than five years | 117,483 |  | 117,167
| 193,486 |  | 160,419
| 193,486 |  | 160,419

Page 6
Page 7
Manor Lodge Southport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 7