Manning's Family Funfair Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02335521

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		103,732		63,002

			103,732		63,002
CURRENT ASSETS
Debtors	5	93,944		97,132
Cash at bank and in hand		24,334		-

		118,278		97,132
Creditors: Amounts Falling Due Within One Year	6	(174,222 )		(143,288 )

NET CURRENT ASSETS (LIABILITIES)			(55,944 )		(46,156 )

TOTAL ASSETS LESS CURRENT LIABILITIES			47,788		16,846

Creditors: Amounts Falling Due After More Than One Year	7		-		(1,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,496 )		(3,324 )

NET ASSETS			36,292		11,855

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			36,192		11,755

SHAREHOLDERS' FUNDS			36,292		11,855

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Manning's Family Funfair Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Manning

Director

14 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Manning's Family Funfair Limited Registered number 02335521 is a limited by shares company incorporated in England & Wales. The Registered Office is The White House 14 Alford Road, Sutton On Sea, Mablethorpe, Lincolnshire, LN12 2HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% Reducing Balance Basis
Plant & Machinery	10% Straight Line Basis
Motor Vehicles	25% Reducing Balance Basis
Office & Computer Equipment	25% Straight Line Basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 12)

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Manning's Family Funfair Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Office & Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	157,379	36,528	-	358	194,265
Additions	-	40,144	12,089	233	52,466

As at 31 March 2026	157,379	76,672	12,089	591	246,731

Depreciation
As at 1 April 2025	111,870	19,036	-	357	131,263
Provided during the period	2,282	6,372	3,023	59	11,736

As at 31 March 2026	114,152	25,408	3,023	416	142,999

Net Book Value
As at 31 March 2026	43,227	51,264	9,066	175	103,732

As at 1 April 2025	45,509	17,492	-	1	63,002

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	67,103	71,536
Prepayments and accrued income	25,612	20,725
VAT	-	1,355
Other taxes and social security	1,229	3,516

	93,944	97,132

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	24,709	23,927
Bank loans and overdrafts	1,666	6,974
Other loans	190	-
Corporation tax	4,642	772
VAT	9,389	-
Other creditors	92	223
Accruals and deferred income	94,467	102,402
Directors' loan accounts	39,067	8,990

	174,222	143,288

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Manning's Family Funfair Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,667

9. Other Commitments

At the end of the period the company had annual commitments under non-cancellable operating leases as follows:

	2026	2025
	£	£
Later than five years	34,582	27,150

	34,582	27,150

10. Pension Commitments

The company operates a defined contribution pension scheme for it's employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £91.99 (PY £33.35) were due to the fund. They are included in Other Creditors.

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Robert Manning	-	1,040
Mr Paul Manning	1,113	3,120

12. Related Party Transactions

East Coast Rides Partnership

The company owns a 55% share in the partnership. The Directors of the company own the remaining 45% share in the same partnership.

The company’s profit/(loss) share in the year amounts to £5,774.45 (2024 (£3,153.15)) and is included in other operating income. The partnership was dissolved on 06/04/2025 and the trading activities transferred to the company.

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