REGISTERED NUMBER: 10250013 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MARSHALL PETERS MANCHESTER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Morris

P A Palmer

REGISTERED OFFICE:

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

REGISTERED NUMBER:

10250013 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

32,189

42,790

CURRENT ASSETS

Debtors

5

239,910

209,701

Cash at bank and in hand

65,440

82,465

305,350

292,166

CREDITORS

Amounts falling due within one year

6

328,591

318,060

NET CURRENT LIABILITIES

(23,241

)

(25,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,948

16,896

CREDITORS

Amounts falling due after more than one year

7

-

(5,000

)

PROVISIONS FOR LIABILITIES

8

(8,047

)

(10,698

)

NET ASSETS

901

1,198

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

891

1,188

SHAREHOLDERS' FUNDS

901

1,198

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

C Morris - Director

P A Palmer - Director

1.	STATUTORY INFORMATION

Marshall Peters Manchester Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Going concern

The Directors believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

109,438

6,338

115,776

Additions

-

489

489

At 31 January 2026

109,438

6,827

116,265

DEPRECIATION

At 1 February 2025

68,078

4,908

72,986

Charge for year

10,340

750

11,090

At 31 January 2026

78,418

5,658

84,076

NET BOOK VALUE

At 31 January 2026

31,020

1,169

32,189

At 31 January 2025

41,360

1,430

42,790

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

11,731

24,139

Amounts recoverable on contract

75,000

75,000

Other debtors

1,920

1,920

Directors' current accounts

129,498

101,091

Tax

13,777

-

Prepayments and accrued income

7,984

7,551

239,910

209,701

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

5,000

10,000

Hire purchase contracts

-

13,051

Trade creditors

2,914

2,704

Amounts owed to group undertakings

232,986

212,144

Tax

59,117

52,618

Social security and other taxes

20,892

22,385

Other creditors

1,100

790

Accrued expenses

6,582

4,368

328,591

318,060

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans - 1-2 years

-

5,000

8.	PROVISIONS FOR LIABILITIES

31/1/26

31/1/25

£

£

Deferred tax

8,047

10,698

Deferred

tax

£

Balance at 1 February 2025

10,698

Credit to Income Statement during year

(2,651

)

Balance at 31 January 2026

8,047

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

1,000

A Ordinary

1p

10

10

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31/1/26

31/1/25

£

£

P A Palmer

Balance outstanding at start of year

101,091

80,570

Amounts advanced

88,677

86,181

Amounts repaid

(60,270

)

(65,660

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

129,498

101,091

The loan is repayable on demand and interest has been charged at 3.75%.

11.	RELATED PARTY DISCLOSURES

During the year an interim dividend of £62,730 was declared due to Heskin Hall Farm Holdings Limited.

As at 31 January 2026, the company owed £142,642 (2025: £129,892) to Heskin Hall Farm Holdings Limited.

As at 31 January 2026, the company owed £90,344 (2025 £82,252) to Marshall Peters Limited.

All amounts are repayable on demand and no interest has been charged.