The Topiary (Chineham) Management Company Limited Accounts Cover
The Topiary (Chineham) Management Company Limited
Company No. 02198194
Directors' Report and Unaudited Accounts
31 December 2024
Elwood Accountancy Limited
The Topiary (Chineham) Management Company Limited Contents
Pages
Company Information
2
Directors' Report
3
Accountant's Report
4
Income and Expenditure Account
5
Statement of Comprehensive Income
6
Balance Sheet
7
Statement of Changes in Equity
8
Notes to the Accounts
9 to 10
The Topiary (Chineham) Management Company Limited Company Information
Directors
A. Childs
R. Garrod
N. Lambert
S. Parmar
D. Ruscoe
Secretary
R.G. Jones
Registered Office
16 Stocker Close
Basingstoke
Hampshire
RG21 3HY
Accountants
Elwood Accountancy Limited
3 Goodwin Close
Calcot
Berkshire
RG31 7ZW
The Topiary (Chineham) Management Company Limited Directors Report
The Directors present their report and the accounts for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the year under review was that of the management of the property known as The Topiary.
Directors
The Directors who served at any time during the year were as follows:
A. Childs
R. Garrod
N. Lambert
S. Parmar
A. Rogers
(Resigned 20 May 2024)
D. Ruscoe
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
N. Lambert
Director
20 January 2025
The Topiary (Chineham) Management Company Limited Accountants Report ICAEW
Chartered Accountant's Report to the Board of Directors of The Topiary (Chineham) Management Company Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006 , we have prepared for your approval the accounts of The Topiary (Chineham) Management Company Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the Notes to the Accounts from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of The Topiary (Chineham) Management Company Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Topiary (Chineham) Management Company Limited and state those matters that we have agreed to state to the Board of Directors of The Topiary (Chineham) Management Company Limited, as a body, in this report in accordance with AAF 07/16 as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Topiary (Chineham) Management Company Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The Topiary (Chineham) Management Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and deficit of The Topiary (Chineham) Management Company Limited. You consider that The Topiary (Chineham) Management Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Topiary (Chineham) Management Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Elwood Accountancy Limited
Chartered Accountants
3 Goodwin Close
Calcot
Berkshire
RG31 7ZW
20 January 2025
The Topiary (Chineham) Management Company Limited Income and Expenditure Account
for the year ended 31 December 2024
2024
2023
£
£
Turnover
7,500
6,300
Administrative expenses
(10,927)
(9,509)
Operating deficit
(3,427)
(3,209)
Other interest receivable
29
10
Deficit on ordinary activities before taxation
(3,398)
(3,199)
Taxation
-
-
Deficit for the financial year after taxation
(3,398)
(3,199)
The Topiary (Chineham) Management Company Limited Statement of Comprehensive Income
STATEMENT OF COMPREHENSIVE INCOME
for the year ended 31 December 2024
2024
2023
£
£
Loss for the financial year after taxation
(3,398)
(3,199)
Total comprehensive income for the period
(3,398)
(3,199)
The Topiary (Chineham) Management Company Limited Balance Sheet
at
31 December 2024
Company No.
02198194
Notes
2024
2023
£
£
Current assets
Cash at bank and in hand
7,18811,636
7,18811,636
Creditors: Amount falling due within one year
4
(1,800)
(2,850)
Net current assets
5,3888,786
Total assets less current liabilities
5,3888,786
Net assets
5,3888,786
Reserves
Income and expenditure account
5
5,3888,786
Total equity
5,3888,786
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 December 2024 and signed on its behalf by:
N. Lambert
Director
20 January 2025
The Topiary (Chineham) Management Company Limited Statement of Changes in Equity
for the year ended 31 December 2024
Income and Expenditure Account
Total equity
£
£
At 1 January 2023
11,985
11,985
Deficit for the year
(3,199)
(3,199)
At 31 December 2023 and 1 January 2024
8,7868,786
Deficit for the year
(3,398)
(3,398)
At 31 December 2024
5,3885,388
The Topiary (Chineham) Management Company Limited Notes to the Accounts
for the year ended 31 December 2024
1
General information
The Topiary (Chineham) Management Company Limited is a private company limited by guarantee and incorporated in England and Wales.
Its registered number is: 02198194
Its registered office is:
16 Stocker Close
Basingstoke
Hampshire
RG21 3HY
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and
value added taxes. Turnover includes management fees receivable from residents covering each
accounting year. Where fees are received in advance of the financial year to which they relate, they are
recognised as deferred income on the balance sheet and the revenue is only included in the income
figure for the year to which they relate.
Taxation
No UK Corporation Tax is payable. The company operates for the mutual benefit and business is not
carried on with a view to making a profit.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
66
4
Creditors:
amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
1,8002,850
1,8002,850
5
Reserves
Income and expenditure account - includes all current and prior period retained surpluses and deficits.
The Topiary (Chineham) Management Company Limited0219819431 December 202401 January 2024false20 January 2025BTCSoftware AP Solution 2024 11.2.0111.2.01021981942024-01-012024-12-31021981942024-12-3102198194bus:Director12024-01-012024-12-3102198194bus:Director22024-01-012024-12-3102198194bus:Director32024-01-012024-12-3102198194bus:Director42024-01-012024-12-3102198194bus:Director62024-01-012024-12-3102198194bus:CompanySecretary12024-01-012024-12-3102198194bus:RegisteredOffice2024-01-012024-12-3102198194bus:Director52024-01-012024-12-31021981942023-01-012023-12-31021981942023-12-3102198194core:WithinOneYear2024-12-3102198194core:WithinOneYear2023-12-3102198194core:RetainedEarningsAccumulatedLosses2024-12-3102198194core:RetainedEarningsAccumulatedLosses2023-12-3102198194core:RetainedEarningsAccumulatedLosses2023-01-012023-12-3102198194core:RetainedEarningsAccumulatedLosses2024-01-01021981942024-01-0102198194core:RetainedEarningsAccumulatedLosses2024-01-012024-12-3102198194countries:UnitedKingdom2024-01-012024-12-3102198194bus:SmallEntities2024-01-012024-12-3102198194bus:FullAccounts2024-01-012024-12-3102198194bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3102198194bus:CompanyLimitedByGuarantee2024-01-012024-12-31iso4217:GBPxbrli:pure