Company registration number: NI676372
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
Manor and Mill Ltd
Pages for filing with the Registrar
Company registration number: NI676372
Manor and Mill Ltd
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 11,365 11,271
11,365 11,271
Current assets
Debtors - 939
Cash at bank and in hand 9,619 22,524
9,619 23,463
Creditors: amounts falling due within one
year 		(20,934) (34,669)
Net current liabilities (11,315) (11,206)
Total assets less current liabilities 50 65
NET ASSETS 50 65
Capital and reserves
Called up share capital 2 2
Profit and loss account 48 63
TOTAL EQUITY 50 65
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI676372
Manor and Mill Ltd
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P Johnston, Director
11 June 2026
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Manor and Mill Ltd
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Manor and Mill Ltd is a private company registered in Northern Ireland. Its registered number is NI676372. The company is limited by shares. Its registered office is 7 Magherarville Road, Milford, Armagh, County Armagh, BT60 3PR.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Computer equipment - 15% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Manor and Mill Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
3 Average number of employees
During the year the average number of employees was Nil (2025 - Nil).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 March 2025 15,215
Additions 2,100
At 28 February 2026 17,315
Depreciation
At 1 March 2025 3,944
Charge for year 2,006
At 28 February 2026 5,950
Net book value
At 28 February 2026 11,365
At 28 February 2025 11,271
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