REGISTERED NUMBER: 07118310 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Manorfield (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M D Barrett

Miss J A Brockwell

REGISTERED OFFICE:

3 Monks Farm Cottages

St. Mary's Lane

Upminster

Essex

RM14 3PF

REGISTERED NUMBER:

07118310 (England and Wales)

ACCOUNTANTS:

Vortex Accountants Limited

Top Floor

10 The Broadway

Leigh On Sea

Essex

SS9 1AW

FIXED ASSETS

Tangible assets

4

112,481

127,985

CURRENT ASSETS

Stocks

5

210,138

281,415

Debtors

6

641,361

492,565

Cash at bank and in hand

27,411

44,492

878,910

818,472

CREDITORS

Amounts falling due within one year

7

662,291

728,063

NET CURRENT ASSETS

216,619

90,409

TOTAL ASSETS LESS CURRENT LIABILITIES

329,100

218,394

CREDITORS

Amounts falling due after more than one year

8

60,721

39,693

NET ASSETS

268,379

178,701

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

268,377

178,699

SHAREHOLDERS' FUNDS

268,379

178,701

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Mr M D Barrett - Director

1.	STATUTORY INFORMATION

Manorfield (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

149,500

51,080

1,667

202,247

Additions

-

21,990

-

21,990

At 31 January 2026

149,500

73,070

1,667

224,237

DEPRECIATION

At 1 February 2025

50,321

22,978

963

74,262

Charge for year

24,795

12,523

176

37,494

At 31 January 2026

75,116

35,501

1,139

111,756

NET BOOK VALUE

At 31 January 2026

74,384

37,569

528

112,481

At 31 January 2025

99,179

28,102

704

127,985

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

21,000

51,080

72,080

Additions

-

21,990

21,990

At 31 January 2026

21,000

73,070

94,070

DEPRECIATION

At 1 February 2025

18,196

22,978

41,174

Charge for year

701

12,523

13,224

At 31 January 2026

18,897

35,501

54,398

NET BOOK VALUE

At 31 January 2026

2,103

37,569

39,672

At 31 January 2025

2,804

28,102

30,906

5.

STOCKS

2026

2025

£

£

Work-in-progress

210,138

281,415

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

640,850

390,514

Other debtors

-

82,000

VAT

511

20,051

641,361

492,565

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

6,862

6,862

Trade creditors

128,717

257,161

Tax

80,992

88,901

Social security and other taxes

2

70,034

Directors' current accounts

102,718

165,729

Accrued expenses

333,000

129,376

662,291

728,063

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

20,313

10,833

Hire purchase contracts

40,408

28,860

60,721

39,693

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

47,270

35,722

The bank overdraft is secured by way of personal guarantee by the Director.

The hire purchase liabilities are secured against the asset to which they relate.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M D Barrett.