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MANTLE (CHELMSFORD) LIMITED

Registered Number
07147915
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

MANTLE (CHELMSFORD) LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | G E Baker
| M J Chandler

Registered Address | The Priory
| Thremhall Park, Start Hill
| Bishop`S Stortford
| CM22 7WE

Registered Number | 07147915 (England and Wales)

MANTLE (CHELMSFORD) LIMITED
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 51,025 |  |  |  | -
Investment property | 4 |  |  | 3,151,320 |  |  |  | 3,135,000
|  |  |  | 3,202,345 |  |  |  | 3,135,000
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 1,125,082 |  |  |  | 1,229,011 |  |
Cash at bank and on hand |  | 96,710 |  |  |  | 50,899 |  |
|  | 1,221,792 |  |  |  | 1,279,910 |  |
Creditors amounts falling due within one year | 6 | (2,127,042) |  |  |  | (2,292,755) |  |
Net current assets (liabilities) |  |  |  | (905,250) |  |  |  | (1,012,845)
Total assets less current liabilities |  |  |  | 2,297,095 |  |  |  | 2,122,155
Creditors amounts falling due after one year | 7 |  |  | (15,722) |  |  |  | (25,899)
Provisions for liabilities | 8 |  |  | (218,502) |  |  |  | (218,502)
Net assets |  |  |  | 2,062,871 |  |  |  | 1,877,754
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Revaluation reserve |  |  |  | 781,984 |  |  |  | 781,984
Profit and loss account |  |  |  | 1,280,687 |  |  |  | 1,095,570
Shareholders' funds |  |  |  | 2,062,871 |  |  |  | 1,877,754

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 25 June 2026, and are signed on its behalf by:
G E Baker Director Registered Company No. 07147915

MANTLE (CHELMSFORD) LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| Additions | 8,373 |  | 48,845 |  | 57,218
| At 30 June 25 | 8,373 |  | 48,845 |  | 57,218
| Depreciation and impairment
| Charge for year | 1,535 |  | 4,658 |  | 6,193
| At 30 June 25 | 1,535 |  | 4,658 |  | 6,193
| Net book value
| At 30 June 25 | 6,838 |  | 44,187 |  | 51,025
| At 30 June 24 | - |  | - |  | -

4. | Investment property
--- | ---

|  | £
| Fair value at 01 July 24 | 3,135,000
| Additions | 16,320
| At 30 June 25 | 3,151,320

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 6,004 |  | 4,061
| Amounts owed by group undertakings | 671,680 |  | 777,589
| Other debtors | 203,760 |  | 203,760
| Prepayments and accrued income | 828 |  | 790
| Total | 882,272 |  | 986,200

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,074 |  | 2,084
| Amounts owed to related parties | 2,065,548 |  | 1,974,120
| Taxation and social security | 54,620 |  | 40,341
| Accrued liabilities and deferred income | 2,800 |  | 276,210
| Total | 2,127,042 |  | 2,292,755

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 15,722 |  | 25,899
| Total | 15,722 |  | 25,899

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 218,502 |  | 218,502
| Total | 218,502 |  | 218,502

9. | Related party transactions
--- | ---
| At the balance sheet date, the company owed £2,065,548 (2024: £1,974,120) to Mantle (Hertford) Ltd. The company owed £Nil (2024: £20,000) by Coastwind Ltd, £Nil (2024: £60,000) by Bailey Bridge Ltd, & £133,756 (2024: £130,813) by Jackson Management. The companies are related parties by virtue of the fact that they are under common control.