Registered number
04011444
THE MANCHESTER DECK COMPANY LIMITED
Filleted Accounts
30 September 2025
THE MANCHESTER DECK COMPANY LIMITED
Registered number: 04011444
Balance Sheet
as at 30 September 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 52,477 66,122
Current assets
Stocks 70,195 74,120
Debtors 4 122,687 48,948
Cash at bank and in hand 465,141 250,257
658,023 373,325
Creditors: amounts falling due within one year 5 (297,948) (125,427)
Net current assets 360,075 247,898
Total assets less current liabilities 412,552 314,020
Provisions for liabilities (13,119) (16,530)
Net assets 399,433 297,490
Capital and reserves
Called up share capital 50 50
Profit and loss account 399,383 297,440
Shareholder's funds 399,433 297,490
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 member has 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.
Mr C Lowe
Director
Approved by the board on 17 March 2026
THE MANCHESTER DECK COMPANY LIMITED
Notes to the Accounts
for the year ended 30 September 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Plant and machinery 15% per annum reducing balance basis
Motor vehicles 25% per annum reducing balance basis
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Work in progress includes attributable profit and overheads recognised according to stage of completion.
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. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2024 49,675 88,807 138,482
Additions 1,207 - 1,207
At 30 September 2025 50,882 88,807 139,689
Depreciation
At 1 October 2024 31,075 41,285 72,360
Charge for the year 2,971 11,881 14,852
At 30 September 2025 34,046 53,166 87,212
Net book value
At 30 September 2025 16,836 35,641 52,477
At 30 September 2024 18,600 47,522 66,122
4 Debtors 2025 2024
£ £
Trade debtors and prepayments 122,687 48,948
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors and accruals 41,275 32,927
Corporation tax 40,391 22,908
Other taxes and social security costs 47,882 25,060
Other creditors - director's loan account 168,400 44,532
297,948 125,427
6 Events after the reporting date
There were no events after the reporting date which would affect the user's understanding of these accounts.
7 Contingent liabilities
There were no contingent liabilities in existence at the year end.
8 Controlling party
Mr A N Thomason is the ultimate controlling party by virtue of his ownership of the entire issued ordinary share capital of the company.
9 Other information
THE MANCHESTER DECK COMPANY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
12 Wolseley Place
Didsbury
Manchester
M20 3LR
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