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Registered number: 04626281
Manmellean Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Clouders (Audit & Accounts) Ltd
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04626281
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 220,051 220,068
220,051 220,068
CURRENT ASSETS
Debtors 5 540 1,344
Cash at bank and in hand 3,323 9,757
3,863 11,101
Creditors: Amounts Falling Due Within One Year 6 (90,141 ) (102,170 )
NET CURRENT ASSETS (LIABILITIES) (86,278 ) (91,069 )
TOTAL ASSETS LESS CURRENT LIABILITIES 133,773 128,999
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,623 ) (22,608 )
NET ASSETS 111,150 106,391
CAPITAL AND RESERVES
Called up share capital 7 120 120
Fair value reserve 9 95,617 95,638
Profit and Loss Account 15,413 10,633
SHAREHOLDERS' FUNDS 111,150 106,391
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Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Carole Mean
Director
09/09/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Manmellean Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04626281 . The registered office is Charter House, 103 - 105 Leigh Road, Leigh on sea, Essex, SS9 1JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold in accordance with property
Fixtures & Fittings 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 220,000 5,565 225,565
As at 31 December 2025 220,000 5,565 225,565
Depreciation
As at 1 January 2025 - 5,497 5,497
Provided during the period - 17 17
As at 31 December 2025 - 5,514 5,514
Net Book Value
As at 31 December 2025 220,000 51 220,051
As at 1 January 2025 220,000 68 220,068
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 939
Prepayments and accrued income 540 405
540 1,344
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1,300 1,523
Accrued expenses 1,606 1,562
Directors' loan accounts 87,235 99,085
90,141 102,170
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 120 120
8. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 750 750
9. Reserves
Fair Value Reserve
£
As at 1 January 2025 95,638
Transfer to profit and loss (21 )
As at 31 December 2025 95,617
10. Ultimate Controlling Party
The company is controlled by the directors.
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