Wade Bros. (Manor Farm) Limited

Registered number

00915134

Filleted Accounts

31 August 2025

Wade Bros. (Manor Farm) Limited
Registered number:		00915134
Balance Sheet
as at 31 August 2025

Notes			2025		2024

Fixed assets
Tangible assets	3		91,005		91,403

Current assets
Stocks		3,500		3,500
Debtors	4	52,733		49,061
Cash at bank and in hand		13,326		14,223
		69,559		66,784

Creditors: amounts falling due within one year	5	(21,456)		(28,907)

Net current assets			48,103		37,877

Total assets less current liabilities			139,108		129,280


Provisions for liabilities			(394)		(492)


Net assets			138,714		128,788

Capital and reserves
Called up share capital			60,000		60,000
Profit and loss account			78,714		68,788

Shareholders' funds			138,714		128,788

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T D Wade
Director
Approved by the board on 4 August 2026

Wade Bros. (Manor Farm) Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery		10-20% pa reducing balance
	Motor vehicles		20% pa reducing balance

	No depreciation is provided on freehold land.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Freehold land	Plant and machinery etc	Motor vehicles		Total

	Cost
	At 1 September 2024	88,932	42,456	8,803		140,191
	At 31 August 2025	88,932	42,456	8,803		140,191

	Depreciation
	At 1 September 2024	-	40,931	7,857		48,788
	Charge for the year	-	209	189		398
	At 31 August 2025	-	41,140	8,046		49,186

	Net book value
	At 31 August 2025	88,932	1,316	757		91,005
	At 31 August 2024	88,932	1,525	946		91,403


4	Debtors			2025		2024


	Other debtors			52,733		49,061


5	Creditors: amounts falling due within one year			2025		2024


	Taxation and social security costs			3,116		6,325
	Other creditors			18,340		22,582
				21,456		28,907


6	Related party transactions

	Included in debtors are loans to related companies and the amount outstanding at 31st August 2025 is £21,333 (2024 : £31,333). The loans are interest free.

	Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) directors: Loan balance: £(6,144) (2024: £(18,516)) The loans are interest-free, unsecured and repayable on demand. No guarantees have been given to or on behalf of the directors.

7	Controlling party

	The directors consider that there is no individual controlling party.


8	Other information

	Wade Bros. (Manor Farm) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Manor Farm
	Harlington
	Doncaster
	South Yorkshire
	DN5 7JB