Company Registration No. 06395122 (England and Wales)
Manor Developments (Cumbria) Limited
Unaudited accounts
for the year ended 31 October 2025
Manor Developments (Cumbria) Limited
Unaudited accounts
Contents
Manor Developments (Cumbria) Limited
Statement of financial position
as at 31 October 2025
Tangible assets
1,205,911
1,266,282
Inventories
196,411
191,989
Cash at bank and in hand
191,658
4,574
Creditors: amounts falling due within one year
(91,687)
(882,138)
Net current assets/(liabilities)
296,382
(678,330)
Total assets less current liabilities
1,502,293
587,952
Creditors: amounts falling due after more than one year
(1,131,756)
(316,318)
Provisions for liabilities
Deferred tax
(6,900)
(8,798)
Net assets
363,637
262,836
Called up share capital
1
1
Profit and loss account
363,636
262,835
Shareholders' funds
363,637
262,836
For the year ending 31 October 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 30 July 2026 and were signed on its behalf by
Bobby Shamim
Director
Company Registration No. 06395122
Manor Developments (Cumbria) Limited
Notes to the Accounts
for the year ended 31 October 2025
Manor Developments (Cumbria) Limited is a private company, limited by shares, registered in England and Wales, registration number 06395122. The registered office is Highfield, Sunnyside, Seaton, Workington, Cumbria, CA14 1LQ, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax. It includes the relevant proportion of contract values where work is partially performed in the period.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Manor Developments (Cumbria) Limited
Notes to the Accounts
for the year ended 31 October 2025
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.
Tax deferred or accelerated is accounted for in respect of all material timing differences.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
1,219,977
54,080
29,693
1,303,750
Disposals
(50,383)
-
-
(50,383)
At 31 October 2025
1,169,594
54,080
29,693
1,253,367
At 1 November 2024
-
23,660
13,808
37,468
Charge for the year
-
7,605
2,383
9,988
At 31 October 2025
-
31,265
16,191
47,456
At 31 October 2025
1,169,594
22,815
13,502
1,205,911
At 31 October 2024
1,219,977
30,420
15,885
1,266,282
Amounts falling due within one year
Manor Developments (Cumbria) Limited
Notes to the Accounts
for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
22,557
3,195
Trade creditors
8,099
16,157
Taxes and social security
36,464
5,319
Other creditors
20,038
18,698
Loans from directors
-
837,895
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
192,743
218,520
Other creditors
31,600
97,798
Loans from directors
907,413
-
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).