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Company Registration No. 5320243 (England and Wales)
Manley Restorations Limited Unaudited accounts for the year ended 31 December 2025
Manley Restorations Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Manley Restorations Limited Company Information for the year ended 31 December 2025
Director
Malcolm Leach
Company Number
5320243 (England and Wales)
Registered Office
27c High Street Eton Berkshire SL4 6AX United Kingdom
Accountants
Wellington Consulting Ltd Rural Enterprise Centre Vincent Carey Road Office 34 Hereford Herefordshire HR2 6FE
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Manley Restorations Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
12,239
-
Current assets
Debtors
5
18,713
18,425
Cash at bank and in hand
3,633
4,119
22,346
22,544
Creditors: amounts falling due within one year
6
(16,175)
(2,442)
Net current assets
6,171
20,102
Net assets
18,410
20,102
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
18,408
20,100
Shareholders' funds
18,410
20,102
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 July 2026 and were signed on its behalf by
Malcolm Leach Director Company Registration No. 5320243
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Manley Restorations Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Manley Restorations Limited is a private company, limited by shares, registered in England and Wales, registration number 5320243. The registered office is 27c High Street, Eton, Berkshire, SL4 6AX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Straight Line
Fixtures & fittings
20% Straight Line
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
-
-
-
Additions
11,374
3,925
15,299
At 31 December 2025
11,374
3,925
15,299
Depreciation
Charge for the year
2,275
785
3,060
At 31 December 2025
2,275
785
3,060
Net book value
At 31 December 2025
9,099
3,140
12,239
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Manley Restorations Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
4,462
Other debtors
18,713
13,963
18,713
18,425
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
15,525
1,688
Accruals
650
754
16,175
2,442
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Transactions with related parties
The debtors include a balance of £13,963 owed by a business over which the director has control.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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