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Registered Number: 15075600
England and Wales
MAN & CHESTER CO LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Man & Chester Co Limited Contents Page For the year ended 31 August 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Man & Chester Co Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investment Properties | 3 | 588,677 |  | 588,677
|  | 588,677 |  | 588,677
Current assets |  |  |
Stocks | 4 | 75,341 |  | 75,341
Cash at bank and in hand |  | 0 |  | 22,423
|  | 75,341 |  | 97,764
Creditors: amount falling due within one year | 5 | (5,521) |  | (1,400)
Net current assets |  | 69,820 |  | 96,364
Total assets less current liabilities |  | 658,497 |  | 685,041
Creditors: amount falling due after more than one year | 6 | (640,155) |  | (684,097)
Net assets |  | 18,342 |  | 944
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 18,242 |  | 844
Shareholders' funds |  | 18,342 |  | 944
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 25 August 2026 and were signed by:
------------------------------- Abdulrahman Matooq Althonayan Director
1

Man & Chester Co Limited Notes to the Financial Statements For the year ended 31 August 2025
General Information Man & Chester Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15075600. The registered office is St Johns Court, 19B Quay Street, Manchester, M3 3HN.
1. | Accounting policies 1.1 Basis of Preparation of Financial Statements The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. Turnover Turnover includes rental income arising from investment properties. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively. Investment properties All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Investment Properties
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 01 September 2024 | 588,677 |  | 588,677
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 588,677 |  | 588,677
Depreciation
At 01 September 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 August 2025 | - |  | -
Net book values
Closing balance as at 31 August 2025 | 588,677 |  | 588,677
Opening balance as at 01 September 2024 | 588,677 |  | 588,677
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 75,341 |  | 75,341
| 75,341 |  | 75,341
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 4,321 |  | 200
Accrued Expenses | 1,200 |  | 1,200
| 5,521 |  | 1,400
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Director Loan Account | 640,155 |  | 684,097
| 640,155 |  | 684,097
2