REGISTERED NUMBER: 08196876 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MANN WILLIAMS (CARDIFF) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J N W Avent

T O G Hill

P A P Ruddock

SECRETARY:

REGISTERED OFFICE:

53 Mount Stuart Square

Cardiff

CF10 5LR

REGISTERED NUMBER:

08196876 (England and Wales)

ACCOUNTANT:

Linghams Chartered Accountants

(Lingham Accountancy Limited)

(Part of the Waterfront Accountancy Group Limited)

7-8 Raleigh Walk

Waterfront 2000

Brigantine Place

Cardiff

South Glamorgan

CF10 4LN

FIXED ASSETS

Tangible assets

4

4,059

4,629

Investments

5

28,550

30,550

32,609

35,179

CURRENT ASSETS

Debtors

6

237,742

234,862

Cash at bank and in hand

109,556

154,048

347,298

388,910

CREDITORS

Amounts falling due within one year

7

135,423

192,504

NET CURRENT ASSETS

211,875

196,406

TOTAL ASSETS LESS CURRENT LIABILITIES

244,484

231,585

PROVISIONS FOR LIABILITIES

1,015

1,157

NET ASSETS

243,469

230,428

CAPITAL AND RESERVES

Called up share capital

8

37,500

37,500

Retained earnings

205,969

192,928

243,469

230,428

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 27 May 2026 and were signed on its behalf by:

T O G Hill - Director

1.	STATUTORY INFORMATION

Mann Williams (Cardiff) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 12 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

8,458

Additions

880

At 31 August 2025

9,338

DEPRECIATION

At 1 September 2024

3,829

Charge for year

1,450

At 31 August 2025

5,279

NET BOOK VALUE

At 31 August 2025

4,059

At 31 August 2024

4,629

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

30,550

Disposals

(2,000

)

At 31 August 2025

28,550

NET BOOK VALUE

At 31 August 2025

28,550

At 31 August 2024

30,550

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

196,743

169,137

Recoverable on contract

28,800

43,634

Prepayments

12,199

22,091

237,742

234,862

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

6,479

Trade creditors

4,502

43,113

Taxation and social security

117,720

94,282

Other creditors

13,201

48,630

135,423

192,504

8.	CALLED UP SHARE CAPITAL

In FY 2024 the company purchased £ 12,500 of its shares from one of the company's shareholders, reducing the share capital from £ 50,000 £ 1 shares to £ 37,500 £ 1 shares

The movement in reserves for FY 2024 was as follows:

Reserves brought forward £ 253,176

Retained profit in the year £ 3,046

Less purchase of own shares £ 63,294

Reserves carried forward £ 192,928