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Registered number: 02135484








CARLISLE MANSIONS WEST LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  24 DECEMBER 2024

 
CARLISLE MANSIONS WEST LIMITED
REGISTERED NUMBER: 02135484

STATEMENT OF FINANCIAL POSITION
AS AT 24 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 6 
610,453
270,208

Cash at bank and in hand
  
631,514
389,551

  
1,241,967
659,759

Creditors: amounts falling due within one year
 7 
(1,241,967)
(659,759)

Net current assets
  
 
 
-
 
 
-

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
58
58

Share premium account
  
1,999
1,999

Profit and loss account
  
(2,056)
(2,056)

  
1
1


For the year ended 24 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question 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 financial statements.

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


 
Page 1

 
CARLISLE MANSIONS WEST LIMITED
REGISTERED NUMBER: 02135484
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 24 DECEMBER 2024

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2025.




S. L. MacDonald-Eggers
J. A. Drabble
Director
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CARLISLE MANSIONS WEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

1.


General information

Carlisle Mansions West Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

  
2.2

Tangible fixed assets

Following the acquisition of the freehold of Carlisle Mansions West by Carlisle Mansions West (Freehold) Limited in December 2012, an extension of the lease to 999 years was granted to the company. No amortisation is provided for in respect of this asset.

 
2.3

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.4

Creditors

Short term creditors are measured at the transaction price.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


Page 3

 
CARLISLE MANSIONS WEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


  
2.7

General Maintenance

The general maintenance of the property, over which the company holds a headlease, is undertaken via the management of RMD Properties (London) LLP who allocate costs to and collect charges from individual leaseholders. Separate statements of account are prepared for leaseholders regarding general maintenance. Balances relating to the Service Charge Accounts have been incorporated into these accounts.

  
2.8

Major Refurbishment

The company's property is subject to ongoing refurbishment.  The works are being undertaken via the management of Aspect Property Management and the individual leaseholders are periodically levied to meet the appropriate costs. A separate statement of account under the title 'General Reserve Fund' is prepared for individual leaseholders regarding the refurbishment. Balances relating to the refurbishment works have been incorporated into these accounts.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 7).


4.


Taxation



Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax (after adjustments) at the standard rate of corporation tax in the UK of 19% (2017 - 19% and 19% from 1st April 2017).



Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 4

 
CARLISLE MANSIONS WEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

5.


Tangible Fixed Assets





Long-term leasehold property

£



Cost or valuation


At 25 December 2023
1



At 24 December 2024

1






Net book value



At 24 December 2024
1



At 24 December 2023
1


6.


Debtors

2024
2023
£
£


Other debtors on service charge account
302,970
264,485

Prepayments on service charge account
307,483
5,723

610,453
270,208



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors on service charge account
588,707
206,907

Amounts owing to tenants (service charge and general reserve fund)
653,260
452,852

1,241,967
659,759

Page 5