REGISTERED NUMBER: 04631461 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Manford House Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Chan

S K Chan

SECRETARY:

S C Chan

REGISTERED OFFICE:

118 Cwmamman Road

Glanamman

Ammanford

Carmarthenshire

SA18 1EJ

REGISTERED NUMBER:

04631461 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Chartered Certified Accountants

Castle House

High Street

Ammanford

Carmarthenshire

SA18 2NB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

32,729

3,582

32,729

3,582

CURRENT ASSETS

Stocks

2,500

2,500

Cash at bank and in hand

35,887

74,224

38,387

76,724

CREDITORS

Amounts falling due within one year

6

(22,041

)

(24,741

)

NET CURRENT ASSETS

16,346

51,983

TOTAL ASSETS LESS CURRENT LIABILITIES

49,075

55,565

PROVISIONS FOR LIABILITIES

(530

)

(681

)

NET ASSETS

48,545

54,884

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

48,543

54,882

SHAREHOLDERS' FUNDS

48,545

54,884

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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 4th August 2026 and were signed on its behalf by:

S C Chan - Director

S K Chan - Director

1.	STATUTORY INFORMATION

Manford House 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

70,000

AMORTISATION

At 1st February 2025

and 31st January 2026

70,000

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1st February 2025

-

17,542

17,542

Additions

33,269

-

33,269

At 31st January 2026

33,269

17,542

50,811

DEPRECIATION

At 1st February 2025

-

13,960

13,960

Charge for year

3,327

795

4,122

At 31st January 2026

3,327

14,755

18,082

NET BOOK VALUE

At 31st January 2026

29,942

2,787

32,729

At 31st January 2025

-

3,582

3,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

4,268

7,650

Taxation and social security

14,107

12,946

Other creditors

3,666

4,145

22,041

24,741

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st January 2026 and 31st January 2025:

31.1.26

31.1.25

£

£

S C Chan and S K Chan

Balance outstanding at start of year

(920

)

(669

)

Amounts advanced

36,634

47,749

Amounts repaid

(36,000

)

(48,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(286

)

(920

)

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £36,000 (2025 - £40,000) were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.