Registered number
01689982
Queen's Terrace Management Company Limited
Filleted Accounts
31 December 2024
Queen's Terrace Management Company Limited
Registered number: 01689982
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 71,592 22,332
Cash at bank and in hand 241,934 392,538
313,526 414,870
Creditors: amounts falling due within one year 4 (91,952) (105,071)
Net current assets 221,574 309,799
Net assets 221,574 309,799
Capital and reserves
Maintenance reserve 5 221,574 309,799
Shareholders' funds 221,574 309,799
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.
Sanjeev Kapoor
Director
Approved by the board on 5 July 2025
Queen's Terrace Management Company Limited
Notes to the Accounts
for the year ended 31 December 2024
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 represents the service charges receivable from the owners being the reimbursement of expenses paid by the company on the communal areas.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Debtors 2024 2023
£ £
Other debtors and prepayments 71,592 22,332
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors and accruals 91,952 105,071
5 Maintenance reserve 2024 2023
£ £
At 1 January 2024 309,799 319,016
Transfer of surplus/(deficit) for year (88,225) (9,217)
At 31 December 2024 221,574 309,799
6 Other information
Queen's Terrace Management Company Limited is a private company limited by shares and incorporated in England. Its registered office is:
Pennyweights
Kenley
CR8 5HB
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