REGISTERED NUMBER: 00715643 (England and Wales)

H.R.MANN LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Carole Morgan

Miss Katherine Louise Morgan

Mrs Lindsay Jane Whitting

Mrs Lucy Christine Dalton

SECRETARY:

Mrs Lucy Christine Dalton

REGISTERED OFFICE:

8 Church Green East

Redditch

Worcestershire

B98 8BP

REGISTERED NUMBER:

00715643 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

380,815

286,042

CURRENT ASSETS

Stocks

58,370

186,788

Debtors

5

1,396,639

1,279,819

Cash at bank and in hand

60,664

95,524

1,515,673

1,562,131

CREDITORS

Amounts falling due within one year

6

259,062

255,442

NET CURRENT ASSETS

1,256,611

1,306,689

TOTAL ASSETS LESS CURRENT LIABILITIES

1,637,426

1,592,731

PROVISIONS FOR LIABILITIES

48,490

7,572

NET ASSETS

1,588,936

1,585,159

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,587,936

1,584,159

SHAREHOLDERS' FUNDS

1,588,936

1,585,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mrs Carole Morgan - Director

1.	STATUTORY INFORMATION

H.R.Mann Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 15% on 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.

Work in progress is the estimated value of each contract at the year end less the amounts invoiced during the year.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

185,542

310,824

496,366

Additions

-

247,587

247,587

Disposals

-

(229,761

)

(229,761

)

At 31 December 2025

185,542

328,650

514,192

DEPRECIATION

At 1 January 2025

-

210,324

210,324

Charge for year

-

67,186

67,186

Eliminated on disposal

-

(144,133

)

(144,133

)

At 31 December 2025

-

133,377

133,377

NET BOOK VALUE

At 31 December 2025

185,542

195,273

380,815

At 31 December 2024

185,542

100,500

286,042

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 1997

(52,871

)

-

(52,871

)

Cost

238,413

328,650

567,063

185,542

328,650

514,192

If freehold property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

238,413

238,413

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

118,926

72,761

Amounts owed by group undertakings

1,239,295

1,161,295

Other debtors

38,418

45,763

1,396,639

1,279,819

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

192,218

181,921

Taxation and social security

63,092

69,821

Other creditors

3,752

3,700

259,062

255,442

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

20,427

8,980

Between one and five years

16,565

8,980

In more than five years

-

3,740

36,992

21,700

8.	CONTINGENT LIABILITIES

The company has given an unlimited inter-company composite guarantee to Lloyds Bank plc regarding Morgan Bennett Holdings Limited and N.E.E. (Exhibition Electrics) Limited. There was no group liability at 31 December 2024 or 31 December 2025.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Carole Morgan.