The Manual London Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09399856

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,427		13,196

			17,427		13,196
CURRENT ASSETS
Debtors	5	674,579		283,739
Cash at bank and in hand		443,092		190,163

		1,117,671		473,902
Creditors: Amounts Falling Due Within One Year	6	(988,190 )		(452,356 )

NET CURRENT ASSETS (LIABILITIES)			129,481		21,546

TOTAL ASSETS LESS CURRENT LIABILITIES			146,908		34,742

Creditors: Amounts Falling Due After More Than One Year	7		-		(34,869 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(4,357 )		(3,299 )

NET ASSETS/(LIABILITIES)			142,551		(3,426 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			142,451		(3,526 )

SHAREHOLDERS' FUNDS			142,551		(3,426)

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The Manual London Limited

Balance Sheet (continued)

As At 31 January 2026

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.

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 Richard King

Director

20th October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Manual London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09399856 . The registered office is Studio 4, Walton Lodge, 374 Coldharbour Lane, Brixton, London, SW9 8PL.

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.

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:

Plant & Machinery	33.33%
Fixtures & Fittings	25%
Computer Equipment	33.33%

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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The Manual London Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. 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.

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: 16 (2025: 12)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	1,583	44,013	58,802	104,398
Additions	-	1,297	13,940	15,237
Disposals	-	-	(594 )	(594 )

As at 31 January 2026	1,583	45,310	72,148	119,041

Depreciation
As at 1 February 2025	1,027	42,850	47,325	91,202
Provided during the period	528	552	9,349	10,429
Disposals	-	-	(17 )	(17 )

As at 31 January 2026	1,555	43,402	56,657	101,614

...CONTINUED

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The Manual London Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	28	1,908	15,491	17,427

As at 1 February 2025	556	1,163	11,477	13,196

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	339,626	114,150
Other debtors	334,953	169,589

	674,579	283,739

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	402,911	101,990
Bank loans and overdrafts	37,500	52,631
Other creditors	340,656	201,663
Taxation and social security	207,123	96,072

	988,190	452,356

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

	2026	2025
	£	£
Bank loans	-	34,869

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	4,357	3,299

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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The Manual London Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Simon Allen	67,717	111,411	(120,000 )	-	59,128
Mr Richard King	35,765	56,036	(60,116 )	-	31,685

The above loan is unsecured, attracts interest at the HMRC offical rate and repayable on demand.

11. Related Party Transactions

During the year dividends of £240,000 (2025 - £210,000) were paid to the directors.

During the year a loan of £56,061 (2025 - £53,085) was advanced to a shareholder holding a participating interest. The above loan is unsecured, attracts interest at the HMRC offical rate and repayable on demand.

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