The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Wharf House Apartments Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is Southdown House, St John's Street, West Sussex, Chichester, PO19 1XQ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has not traded during the year or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements All transactions in the year relate to maintenance of the blocks of apartments and common areas in accordance with the lease. Income and expenditure arising from these transactions is shown in separate service charge accounts for the properties that do not form part of the annual accounts of the company and are not filed at Companies House.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

The average monthly number of persons (including directors) employed by the company during the year was 0 (2023 - 0).

Service charge accounts: Service charge contributions include amounts received from the directors of Wharf House Apartments Management Limited for service charges.