REGISTERED NUMBER: 09655596 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Manor Farm Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Midson

REGISTERED OFFICE:

Unit 33 Century Business Centre

Century Business Park

Manvers

Rotherham

South Yorkshire

S63 5DA

REGISTERED NUMBER:

09655596 (England and Wales)

FIXED ASSETS

Investments

4

55,050

55,050

Investment property

5

100,000

100,000

155,050

155,050

CURRENT ASSETS

Debtors

6

603,425

302,497

Cash at bank

57,722

20,021

661,147

322,518

CREDITORS

Amounts falling due within one year

7

474,146

299,081

NET CURRENT ASSETS

187,001

23,437

TOTAL ASSETS LESS CURRENT LIABILITIES

342,051

178,487

PROVISIONS FOR LIABILITIES

6,449

6,449

NET ASSETS

335,602

172,038

CAPITAL AND RESERVES

Called up share capital

8

10

10

Revaluation reserve

9

32,244

32,244

Retained earnings

9

303,348

139,784

SHAREHOLDERS' FUNDS

335,602

172,038

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 June 2026 and were signed by:

Mr M Midson - Director

1.	STATUTORY INFORMATION

Manor Farm Holdings 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 as modified by the revaluation of certain assets.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

55,050

NET BOOK VALUE

At 31 October 2025

55,050

At 31 October 2024

55,050

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

100,000

NET BOOK VALUE

At 31 October 2025

100,000

At 31 October 2024

100,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2020

82,244

Valuation in 2021

(60,000

)

Valuation in 2024

10,000

Cost

67,756

100,000

If investment property had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

67,756

67,756

Investment property was valued on an pen market basis basis on 31 October 2023 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed by group undertakings

306,316

154,574

Other debtors

297,109

147,923

603,425

302,497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed to group undertakings

469,986

295,986

Taxation and social security

3,319

2,255

Other creditors

841

840

474,146

299,081

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

10

Ordinary

£1

10

10

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 November 2024

139,784

32,244

172,028

Profit for the year

311,564

311,564

Dividends

(148,000

)

(148,000

)

At 31 October 2025

303,348

32,244

335,592

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £294,825 (2024: £147,923) in respect of a loan to the director. Interest is charged on the loan at 3.75% per annum with no fixed repayment terms.