Manhattan Entertainments Limited

Manhattan Entertainments Limited
Balance Sheet
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	23,307	22,496
		23,307	22,496
Current assets
Stocks	4	15,232	7,356
Debtors	5	70,274	67,938
Cash at bank and in hand		37,103	22,840
		122,609	98,134
Creditors: amount falling due within one year	6	(121,512)	(70,543)
Net current assets		1,097	27,591

Total assets less current liabilities		24,404	50,087
Creditors: amount falling due after more than one year	7	0	(7,963)
Net assets		24,404	42,124

Capital and reserves
Called up share capital		1	1
Profit and loss account		24,403	42,123
Shareholders' funds		24,404	42,124

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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 19 August 2026 and were signed by:

-------------------------------
Christian McIntyre
Director

Manhattan Entertainments Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Manhattan Entertainments Limited is a private company, limited by shares, registered in England and Wales, registration number 05871851, registration address Manhattan Club & Snooker Centre, Beech Avenue, Harrogate, HG2 8DY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 8).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£	£	£
At 01 September 2024	87,668	50	57,567	453	-	145,738
Additions	6,953	-	407	-	2,176	9,536
Disposals	-	-	-	-	-	-
At 31 August 2025	94,621	50	57,974	453	2,176	155,274
Depreciation
At 01 September 2024	83,712	-	41,706	-	-	125,418
Charge for year	2,801	-	3,748	-	-	6,549
On disposals	-	-	-	-	-	-
At 31 August 2025	86,513	-	45,454	-	-	131,967
Net book values
Closing balance as at 31 August 2025	8,108	50	12,520	453	2,176	23,307
Opening balance as at 01 September 2024	3,956	50	15,861	453	2,176	22,496

Stocks

	2025 £		2024 £
Stocks	15,232		7,356
	15,232		7,356

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	65,258	54,346
Other Debtors	5,016	13,592
	70,274	67,938

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	21,208	7,623
Bank Loans & Overdrafts	69,929	38,485
Taxation and Social Security	18,008	22,996
Other Creditors	12,367	1,439
	121,512	70,543

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	0		7,963
	0		7,963

Advances and Credits

Christian McIntyre
The outstanding loan of £12,446 from the Company to the Director as at 31st August 2025 was repaid, and a new loan advanced from the Director to the Company of £7,732.

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Christian McIntyre	12,446		7,732		0		12,446		0		0		7,732
	12,446		7,732		0		12,446		0		0		7,732

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Christian McIntyre	6,698		23,458		0		17,710		0		0		12,446
	6,698		23,458		0		17,710		0		0		12,446

Registered Number: 05871851
England and Wales
MANHATTAN ENTERTAINMENTS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025