For the financial year ended 30 September 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 of its financial statements for the year in question in accordance with section 476.

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.

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

Christchurch House SW2 Limited is a private company limited by shares incorporated in England and Wales. The registered office is KFH House, 5 Compton Road, London, UK, SW19 7QA.

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 is the freeholder of Christchurch House and as such acts as trustee of the statutory trust in respect of service charge monies collected for the maintenance of that property. The company holds these funds in trust for the lessees and has no beneficial interest in them. Income and expenditure arising from these transactions is shown in separate service charge accounts for the property and do not form part of the annual accounts of the company and are not filed at Companies House.

Turnover represents rents receivable.

Land and building are not depreciated as the property is maintained to ensure its value down not diminish over time.

Property cost will be diminished by the granting of lease extensions at a premium.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

The tax expense represents the sum of the tax currently payable and any deferred tax.

The average monthly number of persons (including directors) employed by the company during the year was:

The company owns the freehold of Christchurch House, Christchurch Road, London SW2, which was purchased by contributions from the lessees of the building, who them became members.

The property was purchased in August 1997 for £167,446. The cost has been reduced by the sale of lease extensions to lessees of the property.