Manchester Plant Training Limited 31/01/2026 iXBRL

Company registration number: 12422588

Manchester Plant Training Limited

Unaudited filleted financial statements

31 January 2026

Manchester Plant Training Limited

Contents

Statement of financial position

Notes to the financial statements

Manchester Plant Training Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	178,139		85,760
		_______		_______
			178,139		85,760

Current assets
Debtors	7	106,902		89,839
Cash at bank and in hand		33,211		60,082
		_______		_______
		140,113		149,921
Creditors: amounts falling due
within one year	8	( 115,501)		( 121,022)
		_______		_______
Net current assets			24,612		28,899
			_______		_______
Total assets less current liabilities			202,751		114,659

Creditors: amounts falling due
after more than one year	9		( 151,026)		( 51,209)

Provisions for liabilities			( 42,256)		( 22,726)

			_______		_______
Net assets			9,469		40,724
			_______		_______

Capital and reserves
Called up share capital			150		150
Profit and loss account			9,319		40,574
			_______		_______
Shareholders funds			9,469		40,724
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 01 October 2026 , and are signed on behalf of the board by:

Mr S Winward

Director

Company registration number: 12422588

Manchester Plant Training Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Daisyfield, Wellington Street, Bury, BL8 2BD.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

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.

Turnover

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

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Tangible assets

tangible assets are initially recorded at cost, and are 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

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 in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 7 (2025: 7 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	155,874	137,332
Other pension costs	7,151	5,683
	_______	_______
	163,025	143,015
	_______	_______

5. Dividends

Equity dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	110,000	112,000
	_______	_______

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 February 2025	70,250	76,320	146,570
Additions	121,000	-	121,000
	_______	_______	_______
At 31 January 2026	191,250	76,320	267,570
	_______	_______	_______
Depreciation
At 1 February 2025	30,994	29,816	60,810
Charge for the year	16,995	11,626	28,621
	_______	_______	_______
At 31 January 2026	47,989	41,442	89,431
	_______	_______	_______
Carrying amount
At 31 January 2026	143,261	34,878	178,139
	_______	_______	_______
At 31 January 2025	39,256	46,504	85,760
	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	79,366	89,674
Other debtors	27,536	165
	_______	_______
	106,902	89,839
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,798	9,571
Corporation tax	25,682	44,388
Social security and other taxes	48,895	47,452
Other creditors	39,126	19,611
	_______	_______
	115,501	121,022
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	32,198	-
Other creditors	118,828	51,209
	_______	_______
	151,026	51,209
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note )	42,256	22,726
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	42,256	22,726
	_______	_______

11. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr S Winward	( 103)	27,560	27,457
	Mrs J Winward	( 165)	165	-
	Mr C Winward	( 123)	123	-
		_______	_______	_______
		( 391)	27,848	27,457
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr S Winward	( 436)	333	( 103)
	Mrs J Winward	( 540)	375	( 165)
	Mr C Winward	( 421)	298	( 123)
		_______	_______	_______
		( 1,397)	1,006	( 391)
		_______	_______	_______