Company registration number 14338801 (England and Wales)
THE MANOR LEEDS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
THE MANOR LEEDS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
THE MANOR LEEDS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
31 March 2026
30 September 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,463,354
-
0
Current assets
Stocks
21,761
-
Debtors
4
127,184
150
Cash at bank and in hand
418,723
-
0
567,668
150
Creditors: amounts falling due within one year
5
(712,051)
-
0
Net current (liabilities)/assets
(144,383)
150
Total assets less current liabilities
2,318,971
150
Creditors: amounts falling due after more than one year
6
(947,602)
-
0
Provisions for liabilities
(22,353)
-
Net assets
1,349,016
150
Capital and reserves
Called up share capital
7
1,279,999
150
Profit and loss reserves
69,017
-
0
Total equity
1,349,016
150
THE MANOR LEEDS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 August 2026 and are signed on its behalf by:
Mr A Cook
Mr M Cook
Director
Director
Company registration number 14338801 (England and Wales)
THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

The Manor Leeds Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Manor, Bradford Road, Drighlington, Bradford, West Yorkshire, BD11 1AB.

1.1
Reporting period

The previous period financial statements were drawn up from 1 October 2023 to 3 0 September 2024. The current period financial statements cover the period from 1 October 202 4 to 31 March 202 6, thus represent ing a period greater than 12 months. As a consequence, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue represents income from the provision of golf, driving-range and hospitality services, and sales of food, drink and other goods, net of value added tax, discounts and refunds.

Income from golf and driving-range activities is recognised when the related service is provided. Where customers pay in advance, amounts relating to services to be provided after the reporting date are included within deferred income.

Revenue from the sale of food, drink and other goods is recognised when the goods are supplied to the customer.

Room hire and event income is recognised when the relevant event or hire takes place. Deposits and other amounts received in advance are included within deferred income until the related service is provided.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
are not depreciated and 10% straight line
Plant and machinery
25% reducing balance
Fixtures and fittings
25% straight line
IT equipment
25% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks comprise food, drink and other goods held for resale and are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.15
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2024
Number
Number
Total
59
0
THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 7 -
3
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Fixtures and fittings
IT equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 October 2024
-
0
-
0
-
0
-
0
-
0
-
0
Additions
2,133,384
243,368
263,501
19,168
411
2,659,832
Disposals
-
0
-
0
-
0
-
0
(111)
(111)
At 31 March 2026
2,133,384
243,368
263,501
19,168
300
2,659,721
Depreciation and impairment
At 1 October 2024
-
0
-
0
-
0
-
0
-
0
-
0
Depreciation charged in the period
80,686
73,222
37,361
4,798
411
196,478
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(111)
(111)
At 31 March 2026
80,686
73,222
37,361
4,798
300
196,367
Carrying amount
At 31 March 2026
2,052,698
170,146
226,140
14,370
-
0
2,463,354
At 30 September 2024
-
0
-
0
-
0
-
0
-
0
-
0
4
Debtors
2026
2024
Amounts falling due within one year:
£
£
Trade debtors
19,629
-
0
Other debtors
107,555
150
127,184
150
THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 8 -
5
Creditors: amounts falling due within one year
2026
2024
£
£
Bank loans
24,598
-
0
Trade creditors
268,165
-
0
Taxation and social security
102,522
-
0
Other creditors
316,766
-
0
712,051
-
0

Included within bank loans are loans totaling £24,598 (2024: £nil), which is secured with fixed and floating charges over the assets of the company.

Included within other creditors are finance leases totaling £84,682 (2024: £nil), the lease is secured over the assets to which it relates. All risks and rewards of the assets are transferred to the company on completion of the lease term.

Included within other creditors are hire purchase leases totaling £3,239 (2024: £nil), the lease is secured over the assets to which it relates.

6
Creditors: amounts falling due after more than one year
2026
2024
£
£
Bank loans and overdrafts
659,747
-
0
Other creditors
287,855
-
0
947,602
-
0

Included within bank loans are loans totaling £659,747 (2024: £nil), which is secured with fixed and floating charges over the assets of the company.

Included within other creditors are finance leases totaling £85,155 (2024: £nil), the lease is secured over the assets to which it relates. All risks and rewards of the assets are transferred to the company on completion of the lease term.

Included within other creditors are hire purchase leases totaling £2,699 (2024: £nil), the lease is secured over the assets to which it relates.

THE MANOR LEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 9 -
7
Called up share capital
2026
2024
2026
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
0
100
-
0
100
A Ordinary shares of £1 each
30
50
30
50
B Ordinary shares of £1 each
135
0
135
-
0
C Ordinary shares of £1 each
135
0
135
-
0
300
150
300
150
2026
2024
2026
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Preference shares of £1 each
1,279,699
0
1,279,699
-
0
Preference shares classified as equity
1,279,699
-
Total equity share capital
1,279,999
150
8
Related party transactions

At the balance sheet date, £7,890 (2024: £nil) was owed to a partnership with common control. This loan is interest-free and repayable on demand. This amount is held within other creditors due within one year.

9
Directors' transactions
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
3.75
-
62,200
1,761
(1,735)
62,226
-
62,200
1,761
(1,735)
62,226
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