9 Manor Road (Tongham) Ltd - Filleted accounts

Registered number

15090521

9 Manor Road (Tongham) Ltd

Filleted Accounts

31 August 2025

9 Manor Road (Tongham) Ltd
Registered number:		15090521
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Current assets
Stocks		841,877			786,388
Debtors	3	4,888			29,854
Cash at bank and in hand		867			33,935
		847,632			850,177

Creditors: amounts falling due within one year	4	(945,282)			(918,854)

Net current liabilities			(97,650)			(68,677)

Net liabilities			(97,650)			(68,677)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(97,750)			(68,777)

Shareholders' funds			(97,650)			(68,677)

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.




S M T Wyeth
Director
Approved by the board on 27 May 2026

9 Manor Road (Tongham) Ltd
Notes to the Accounts
for the year ended 31 August 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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. 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). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	4,788		10,000
	Prepayments	-		19,754
	Other debtors	100		100
		4,888		29,854


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

	Bank loans and overdrafts	933,500		911,000
	Trade creditors	10,177		6,651
	Accruals	660		660
	Directors loan accounts	945		543
		945,282		918,854


5	Related party transactions

	During the period the company made purchases of £nil (2024: £28,356) from Sky Lofts Ltd, a company in which S M T Wyeth is also a director.

	At the period end the company was owned loans of £4,788 (2024: £10,000) from Sky Lofts Ltd, a company in which S M T Wyeth is also a director.

	At the period end the company owned loans of £933,500 (2024: £400,000) to Open Holdings Ltd, a shareholder of the company.


6	Controlling party

	The company is controlled by the director who owns 96% of the issued share capital of SW Homes & Developments Ltd, which is the ultimate parent company.


7	Other information

	9 Manor Road (Tongham) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C/o Skylofts Ltd
	Westmead House
	Farnborough
	Hampshire
	GU14 7LP