PINS (MANCHESTER) LIMITED


Directors	GILLBANKS, Daniel Alexander
	KELLY, Daniel James
	SCOWCROFT, David Brian Malcolm


Registered Address	18 Hanover Street
	Liverpool
	L1 4AA


Registered Number	15895468 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		354,743
			354,743
Current assets
Debtors	4	35,100
Cash at bank and on hand		2,566
		37,666
Creditors amounts falling due within one year	5	(424,229)
Net current assets (liabilities)			(386,563)
Total assets less current liabilities			(31,820)
Net assets			(31,820)
Capital and reserves
Called up share capital			1,000
Profit and loss account			(32,820)
Shareholders' funds			(31,820)

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 26 May 2026, and are signed on its behalf by:

KELLY, Daniel James
Director
Registered Company No. 15895468

PINS (MANCHESTER) LIMITED

Notes to the Financial Statements
for the period ended 31 December 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.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

	Going concern
	At the balance sheet date, the company's balance sheet is in deficit, with the major creditor being the company's fellow group company, Pins (Liverpool) Limited. The group company has indicated that it will not demand repayment of its loan if this would prejudice the payment of other creditors. After the consideration of all factors, the directors continue to adopt the going concern basis in preparing the financial statements.

Going concern

At the balance sheet date, the company's balance sheet is in deficit, with the major creditor being the company's fellow group company, Pins (Liverpool) Limited. The group company has indicated that it will not demand repayment of its loan if this would prejudice the payment of other creditors. After the consideration of all factors, the directors continue to adopt the going concern basis in preparing the financial statements.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.


		Straight line (years)
	Land and buildings	20

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025
	Average number of employees during the year	3

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	354,743	354,743
At 31 December 25	354,743	354,743
Net book value
At 31 December 25	354,743	354,743
At 12 August 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Other debtors	35,100
	Total	35,100

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	235,497
	Amounts owed to related parties	185,073
	Accrued liabilities and deferred income	3,659
	Total	424,229

6.	Controlling party
	The company's parent undertaking and controlling party is D2 Investments Limited, a company registered in England and Wales, company number 10797889.

7.	Parent-subsidiary relationships
	As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.