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Company Registration No. 11710529 (England and Wales)
Cowdray Court (Fleet) Management Limited Unaudited accounts for the year ended 31 December 2023
Cowdray Court (Fleet) Management Limited Unaudited accounts Contents
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Cowdray Court (Fleet) Management Limited Company Information for the year ended 31 December 2023
Directors
Arran Kiern Atkinson Roger Neil Atkinson
Company Number
11710529 (England and Wales)
Registered Office
6 Cedar Business Park Cedar Lane Frimley Surrey GU16 7AZ
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Cowdray Court (Fleet) Management Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
3,633 
- 
Cash at bank and in hand
6,826 
7,066 
10,459 
7,066 
Creditors: amounts falling due within one year
(15,003)
(9,407)
Net current liabilities
(4,544)
(2,341)
Net liabilities
(4,544)
(2,341)
Reserves
Profit and loss account
(4,544)
(2,341)
Members' funds
(4,544)
(2,341)
For the year ending 31 December 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by
Arran Kiern Atkinson Director Company Registration No. 11710529
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Cowdray Court (Fleet) Management Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Cowdray Court (Fleet) Management Limited is a private company, limited by guarantee, registered in England and Wales, registration number 11710529. The registered office is 6 Cedar Business Park, Cedar Lane, Frimley, Surrey, GU16 7AZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, 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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. In preparing these financial statements, the directors have not had to make any judgements or key estimations.
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Cowdray Court (Fleet) Management Limited Notes to the Accounts for the year ended 31 December 2023
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,633 
- 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
15,003 
9,407 
6
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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