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Company Registration No. 00019836 (England and Wales)
MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) Unaudited accounts for the year ended 31 December 2025
MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) Company Information for the year ended 31 December 2025
Directors
Mr J N Hassall Ms A C Holt Mr R J Moore Mr J F S Preece Mr M Wilkinson Mr A Tolson Mr A Walthall
Secretary
Mr M Wilkinson
Company Number
00019836 (England and Wales)
Registered Office
GROUND FLOOR 1 BOOTH STREET GREG'S BUILDINGS MANCHESTER M2 4DU ENGLAND
Accountants
Montague Charles Ltd Hesketh Mount 92 Lord Street Southport PR8 1JR
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MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
5
380,298 
317,256 
Current assets
Inventories
3,500 
3,500 
Debtors
6
39,337 
34,112 
Cash at bank and in hand
156,063 
172,250 
198,900 
209,862 
Creditors: amounts falling due within one year
7
(75,932)
(90,757)
Net current assets
122,968 
119,105 
Net assets
503,266 
436,361 
Reserves
8
Profit and loss account
503,266 
436,361 
Members' funds
503,266 
436,361 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2026 and were signed on its behalf by
Mr M Wilkinson Director Company Registration No. 00019836
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MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) is a private company, limited by guarantee, registered in England and Wales, registration number 00019836. The registered office is GROUND FLOOR 1 BOOTH STREET, GREG'S BUILDINGS, MANCHESTER, M2 4DU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the total value of subscriptions, fines, use of the internet, photocopier and e-mail and any donations in the year excluding value added tax, with any irrecoverable items being charged against income in the appropriate accounting year.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation is provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Fixtures & fittings
20% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
28,149 
32,911 
61,060 
At 31 December 2025
28,149 
32,911 
61,060 
Depreciation
At 1 January 2025
28,149 
32,911 
61,060 
At 31 December 2025
28,149 
32,911 
61,060 
Net book value
At 31 December 2025
- 
- 
- 
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MANCHESTER INCORPORATED LAW LIBRARY SOCIETY(THE) Notes to the Accounts for the year ended 31 December 2025
5
Investments
Other investments 
£ 
Valuation at 1 January 2025
317,256 
Additions
35,690 
Fair value adjustments
38,484 
Disposals
(11,132)
Valuation at 31 December 2025
380,298 
The investment policy followed by the Board is in accordance with resolutions approved by the members and the general powers vested in the directors. The policy is to act on professional advice and invest in market quoted investments providing a yield with long term stability.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,327 
1,080 
Trade debtors
5,577 
- 
Accrued income and prepayments
32,433 
33,032 
39,337 
34,112 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
33,088 
29,280 
Taxes and social security
423 
439 
Accruals
3,500 
1,000 
Deferred income
38,921 
60,038 
75,932 
90,757 
8
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £5.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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