Manor Farm Tabley Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10296725

		30 September 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		48,913		56,700

			48,913		56,700
CURRENT ASSETS
Debtors	5	-		1,513
Cash at bank and in hand		19,505		21,335

		19,505		22,848
Creditors: Amounts Falling Due Within One Year	6	(39,557 )		(40,251 )

NET CURRENT ASSETS (LIABILITIES)			(20,052 )		(17,403 )

TOTAL ASSETS LESS CURRENT LIABILITIES			28,861		39,297

Creditors: Amounts Falling Due After More Than One Year	7		-		(32,234 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(871 )		(1,556 )

NET ASSETS			27,990		5,507

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			27,890		5,407

SHAREHOLDERS' FUNDS			27,990		5,507

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Manor Farm Tabley Ltd.

Balance Sheet (continued)

As At 30 September 2026

For the period ending 30 September 2026 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

Mr R R Lawrence

Director

7 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Manor Farm Tabley Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10296725 . The registered office is Manor Farm Chester Road, Tabley, Knutsford, Cheshire, WA16 0HF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The company ceased to trade during the year and the directors do not consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Improvements to property	10% reducing balance
Plant and machinery	20% reducing balance
Fixtures and fittings	20% reducing balance
Equipment	20% reducing balance

2.5. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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Manor Farm Tabley Ltd.

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 30 September 2026

2.7. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the

amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

2.8. Change of Accounting Reference Date

These financial statements cover the period from 01/04/2025 to 30/09/2026, a period of 18 months. The comparative figures cover the year ended 31/03/2025. As a result, the current financial statements are prepared for a period of longer than one year. The amounts presented in the financial statements are therefore not entirely comparable.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 2)

4. Tangible Assets

	Plant and machinery	Improvements to property	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	3,648	102,898	6,814	5,910	119,270
Disposals	(3,648 )	-	-	-	(3,648 )

As at 30 September 2026	-	102,898	6,814	5,910	115,622

Depreciation
As at 1 April 2025	1,780	52,423	4,255	4,112	62,570
Provided during the period	-	5,047	512	360	5,919
Disposals	(1,780 )	-	-	-	(1,780 )

As at 30 September 2026	-	57,470	4,767	4,472	66,709

Net Book Value
As at 30 September 2026	-	45,428	2,047	1,438	48,913

As at 1 April 2025	1,868	50,475	2,559	1,798	56,700

5. Debtors

	30 September 2026	31 March 2025
	£	£
Due within one year
Prepayments and accrued income	-	1,513

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Manor Farm Tabley Ltd.

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 30 September 2026

6. Creditors: Amounts Falling Due Within One Year

	30 September 2026	31 March 2025
	£	£
Corporation tax	6,387	899
Other taxes and social security	-	119
Accruals and deferred income	-	30,405
Directors' loan accounts	33,170	8,828

	39,557	40,251

7. Creditors: Amounts Falling Due After More Than One Year

	30 September 2026	31 March 2025
	£	£
Directors' loan account	-	32,234

8. Share Capital

	30 September 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

The following related party transactions were undertaken during the year:

The directors and shareholders introduced £6,608 and withdrew £14,500 (2025: introduced £2,746 and withdrew £3,074). At the year end the balance payable to the directors was £33,170 (2025: £40,179).

Dividends were paid to directors in relation to their shareholdings totalling £Nil (2025: £Nil).

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'..

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