Registration number: 05208428

Manchester Historic Vehicle Club Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

Manchester Historic Vehicle Club Limited

Company Information

Director

Mr Ian Wasteney

Company secretary

R A Da Forno

Registered office

C/O Bright Partnership 26 Edward Court Altrincham Business Park Altrincham United Kingdom WA14 5GL

Accountants

Bright Partnership Limited Unit 26 Edward Court Altrincham Business Park Altrincham WA14 5GL

Manchester Historic Vehicle Club Limited

(Registration number: 05208428)
Statement of Financial Position as at 31 August 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,806	1,728
Current assets
Cash at bank and in hand		2,569	1,965
Creditors: Amounts falling due within one year	5	(4,288)	(4,283)
Net current liabilities		(1,719)	(2,318)
Net assets/(liabilities)		87	(590)
Reserves
Retained earnings		87	(590)
Surplus/(deficit)		87	(590)

For the financial year ending 31 August 2026 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 September 2026
 

......................................... Mr Ian Wasteney Director

Manchester Historic Vehicle Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

1	General information

The company is a company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
C/O Bright Partnership
26 Edward Court
Altrincham Business Park
Altrincham
United Kingdom
WA14 5GL

These financial statements were authorised for issue by the director on 17 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Manchester Historic Vehicle Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Manchester Historic Vehicle Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 September 2025	1,806	1,806
At 31 August 2026	1,806	1,806
Depreciation
Carrying amount
At 31 August 2026	1,806	1,806
At 31 August 2025	1,728	1,728

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	5	-
Accruals and deferred income	703	703
Other creditors	3,580	3,580
	4,288	4,283