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Registered number: 09282478
Manielli Property Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Sherwin Currid Accountancy Limited
Chartered Certified Accountants
32 London Road
Guildford
Surrey
GU1 2AB
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Manielli Property Limited For The Year Ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Manielli Property Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Manielli Property Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Manielli Property Limited and state those matters that we have agreed to state to the directors of Manielli Property Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manielli Property Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Manielli Property Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Manielli Property Limited . You consider that Manielli Property Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Manielli Property Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
8 June 2026
Sherwin Currid Accountancy Limited
Chartered Certified Accountants
32 London Road
Guildford
Surrey
GU1 2AB
Page 1
Page 2
Balance Sheet
Registered number: 09282478
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 875,000 885,000
875,000 885,000
CURRENT ASSETS
Debtors 6 986 11,934
Cash at bank and in hand 15,482 43,655
16,468 55,589
Creditors: Amounts Falling Due Within One Year 7 (723,245 ) (780,541 )
NET CURRENT ASSETS (LIABILITIES) (706,777 ) (724,952 )
TOTAL ASSETS LESS CURRENT LIABILITIES 168,223 160,048
PROVISIONS FOR LIABILITIES
Deferred Taxation (445 ) (2,618 )
NET ASSETS 167,778 157,430
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 1,754 9,581
Profit and Loss Account 165,924 147,749
SHAREHOLDERS' FUNDS 167,778 157,430
Page 2
Page 3
For the year ending 31 October 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.
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
A R Manley
Director
8 June 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Manielli Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09282478 . The registered office is 4 Selborne Place, Weybridge , Surrey, KT13 0DU.
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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Rendering of services
Turnover is primarily derived from rent received from property. Rental income is recongised as it falls due in the accounting period.
2.3. 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:
Fixtures & Fittings 50% Straight line basis
2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 November 2024 1,322
As at 31 October 2025 1,322
Depreciation
As at 1 November 2024 1,322
As at 31 October 2025 1,322
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 885,000
Revaluations (10,000)
As at 31 October 2025 875,000
Investment prpperty comprises of a number of residential properties. The fair value of the investment properties
has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open
market value basis by reference to market evidence of transaction prices for similar properties.
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 986 1,934
Other debtors - 10,000
986 11,934
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 4,263 4,135
Accruals and deferred income 756 2,180
Directors' loan accounts 718,226 774,226
723,245 780,541
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 9,581 147,749
Profit for the year and total comprehensive income - 10,348
Movements in fair value reserve (7,827) -
Transfer to/from Fair value reserve - 7,827
As at 31 October 2025 1,754 165,924
Page 6