Manor Carpentry Ltd - Filleted accounts

Registered number

03415640

Manor Carpentry Ltd

Filleted Accounts

31 August 2026

Manor Carpentry Ltd
Registered number:		03415640
Balance Sheet
as at 31 August 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		30,187			33,400

Current assets
Stocks		47,407			87,770
Debtors	4	1,800,232			1,757,378
Cash at bank and in hand		20,271			77,830
		1,867,910			1,922,978

Creditors: amounts falling due within one year	5	(73,869)			(58,643)

Net current assets			1,794,041			1,864,335

Net assets			1,824,228			1,897,735

Capital and reserves
Called up share capital			50,000			50,000
Profit and loss account			1,774,228			1,847,735

Shareholder's funds			1,824,228			1,897,735

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Janes
Director
Approved by the board on 9 October 2026

Manor Carpentry Ltd
Notes to the Accounts
for the year ended 31 August 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

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

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2025	41,811		188,261		230,072
	Additions	-		6,750		6,750
	Disposals	-		(17,823)		(17,823)
	At 31 August 2026	41,811		177,188		218,999

	Depreciation
	At 1 September 2025	41,811		154,861		196,672
	Charge for the year	-		8,411		8,411
	On disposals	-		(16,271)		(16,271)
	At 31 August 2026	41,811		147,001		188,812

	Net book value
	At 31 August 2026	-		30,187		30,187
	At 31 August 2025	-		33,400		33,400


4	Debtors			2026		2025
£					£

	Trade debtors			21,177		45,282
	Director's loan account			-		24,432
	Other debtors			1,779,055		1,687,664
				1,800,232		1,757,378


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			4,310		-
	Trade creditors			57,017		45,743
	Taxation and social security costs			11,060		11,001
	Other creditors			1,482		1,899
				73,869		58,643


6	Controlling party

	The company is fully owned by JDL Carpentry Limited (registered number 16038620). The director, J Janes, is the sole director of the holding company.


7	Other information

	Manor Carpentry Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	46 Green End
	Gamlingay
	Sandy
	SG19 3LF