| Manners Maclean Limited |
| Registered number: |
07127416 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
32,184 |
|
|
2,483 |
|
| Current assets |
| Debtors |
4 |
|
156,003 |
|
|
352,266 |
| Cash at bank and in hand |
|
|
280,254 |
|
|
303,235 |
|
|
|
436,257 |
|
|
655,501 |
|
| Creditors: amounts falling due within one year |
5 |
|
(182,221) |
|
|
(311,401) |
|
| Net current assets |
|
|
|
254,036 |
|
|
344,100 |
|
| Total assets less current liabilities |
|
|
|
286,220 |
|
|
346,583 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
- |
|
|
(10,000) |
|
|
|
| Net assets |
|
|
|
286,220 |
|
|
336,583 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
286,120 |
|
|
336,483 |
|
| Shareholders' funds |
|
|
|
286,220 |
|
|
336,583 |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| Mr J Sweeney |
| Director |
| Approved by the board on 21 August 2026 |
|
| Manners Maclean Limited |
| Notes to the Accounts |
| for the year ended 31 December 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). |
|
|
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: |
|
|
Office equipment |
25% reducing balance |
|
|
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. No provision for deferred tax has been made since the directors are of the opinion that no liability will crystallise in the foreseeable future. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
9 |
|
10 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Office equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
4,854 |
|
- |
|
4,854 |
|
Additions |
5,080 |
|
35,350 |
|
40,430 |
|
At 31 December 2025 |
9,934 |
|
35,350 |
|
45,284 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
2,371 |
|
- |
|
2,371 |
|
Charge for the year |
1,891 |
|
8,838 |
|
10,729 |
|
At 31 December 2025 |
4,262 |
|
8,838 |
|
13,100 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
5,672 |
|
26,512 |
|
32,184 |
|
At 31 December 2024 |
2,483 |
|
- |
|
2,483 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
85,276 |
|
328,052 |
|
Other debtors |
70,727 |
|
24,214 |
|
|
|
|
|
|
156,003 |
|
352,266 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
10,000 |
|
20,000 |
|
Obligations under finance lease and hire purchase contracts |
30,333 |
|
- |
|
Taxation and social security costs |
66,009 |
|
141,899 |
|
Other creditors |
75,879 |
|
149,502 |
|
|
|
|
|
|
182,221 |
|
311,401 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
- |
|
10,000 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Manners Maclean Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Golden Cross House |
|
8 Duncannon Street |
|
London |
|
WC2N 4JF |