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Registered number: 06993817 MANRAY PARTNERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
MANRAY PARTNERS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
MANRAY PARTNERS LIMITED REGISTERED NUMBER:06993817
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 44,838 |  | 39,733
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 966,528 |  | 731,381 |
Cash at bank and in hand |  | 383,015 |  | 571,461 |
|  | 1,349,543 |  | 1,302,842 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (622,355) |  | (625,676) |
Net current assets |  |  | 727,188 |  | 677,166
Total assets less current liabilities |  |  | 772,026 |  | 716,899
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (11,210) |  | (9,933) |
|  |  | (11,210) |  | (9,933)
Net assets |  |  | 760,816 |  | 706,966
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 250,002 |  | 250,002
Profit and loss account |  |  | 510,814 |  | 456,964
|  |  | 760,816 |  | 706,966
Page 1
MANRAY PARTNERS LIMITED REGISTERED NUMBER:06993817
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2026.
D Tahan
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
MANRAY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Manray Partners Limited is a private limited liability company registered in England and Wales. Its registered office and principal place of business address is at Office 3, 29 Gloucester Place, London, United Kingdom, W1U 8HX. The principal activity of the company is that of investment consultancy services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of consultancy services supplied during the year, exclusive of Value Added Tax. Revenue from consultancy services is recognised in the period when the services are performed.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:
|  |  |  | Leasehold improvements | - | 20% | straight line
|  |  |  | Fixtures & fittings | - | 20% | reducing balance
|  |  |  | Office equipment | - | 33% | straight line
|  |  |  | Other fixed assets | - | 20% | straight line
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income. Page 3
MANRAY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Basic financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans to/from related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable costs. Interest bearing borrowings, such as bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand form an integral part of the company's cash management.
| 2.5 | Foreign currency translation
The company's functional and presentational currency is £ sterling. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
| 2.6 | Finance costs
Finance costs are charged to the Statement of Comprehensive Income.
| 2.7 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.8 | Pensions
The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds. Page 4
MANRAY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: 1) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and 2) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2024 - 12).
Page 5
MANRAY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Leasehold improvements | Fixtures & fittings | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 January 2025 | 10,523 | 184,327 | 170,622 | 9,038 | 374,510
| Additions | - | 2,867 | 22,577 | - | 25,444
| Disposals | - | - | (3,197) | - | (3,197)
| At 31 December 2025 | 10,523 | 187,194 | 190,002 | 9,038 | 396,757
| Depreciation |  |  |  |  |
| At 1 January 2025 | 9,211 | 164,078 | 155,799 | 5,689 | 334,777
| Charge for the year on owned assets | 874 | 4,213 | 11,542 | 513 | 17,142
| At 31 December 2025 | 10,085 | 168,291 | 167,341 | 6,202 | 351,919
| Net book value |  |  |  |  |
| At 31 December 2025 | 438 | 18,903 | 22,661 | 2,836 | 44,838
| At 31 December 2024 | 1,312 | 20,249 | 14,823 | 3,349 | 39,733
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 300,853 | 247,657
| Other debtors | 260,893 | 24,072
| Prepayments and accrued income | 404,782 | 459,652
|  | 966,528 | 731,381
| Included within other debtors due within one year is amounts owed by the director of £4,462 (2024: £1,468). The director intends to repay the loan in full within 9 months of the year end.
Page 6
MANRAY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 55,856 | 36,561
| Amounts owed to group undertakings | 277,531 | 299,987
| Other taxation and social security | 52,913 | 54,740
| Other creditors | 16,686 | 9,583
| Accruals and deferred income | 219,369 | 224,805
|  | 622,355 | 625,676
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 9,933
| Charged to profit or loss | 1,277
| At end of year | 11,210
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 11,210 | 9,933
Page 7
MANRAY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 250,002 Ordinary shares of £1.00 each | 250,002 | 250,002
9. | Commitments under operating leases
| At 31 December 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 111,240 | 47,745
| Later than 1 year and not later than 5 years | 55,620 | -
|  | 166,860 | 47,745
10. | Controlling party
The company’s immediate parent undertaking is Manray Holdings Limited, a company registered in England and Wales. Its ultimate parent undertaking is Milaflores Ventures Limited, a company incorporated in Bermuda.
Page 8