Registration number: 08159263

Camden Court Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Camden Court Ltd

Company Information

Directors

Mr JR Toalster Mrs L G Negus Mr PT Dwyer

Company secretary

Manningtons Ltd

Registered office

8 High Street Heathfield East Sussex TN21 8LS

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Camden Court Ltd

(Registration number: 08159263)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	107,189	107,189
Current assets
Debtors	5	7,106	7,050
Cash at bank and in hand		17,191	27,127
		24,297	34,177
Creditors: Amounts falling due within one year	6	(780)	(2,351)
Net current assets		23,517	31,826
Total assets less current liabilities		130,706	139,015
Creditors: Amounts falling due after more than one year	6	(132,068)	(132,068)
Net (liabilities)/assets		(1,362)	6,947
Reserves
Retained earnings		(1,362)	6,947
(Deficit)/surplus		(1,362)	6,947

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income and Expenditure Account.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... Mrs L G Negus Director

Camden Court Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
8 High Street
Heathfield
East Sussex
TN21 8LS
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the service charges received or receivable for the maintenance and upkeep of the freehold property in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Land & Buildings	No Depreciation

Camden Court Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from residents for unpaid service charges.

Trade debtors are recognised initially as the amount owing to the company. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income and expenditure account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

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

Camden Court Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 January 2024	107,189	107,189
At 31 December 2024	107,189	107,189
Depreciation
Carrying amount
At 31 December 2024	107,189	107,189
At 31 December 2023	107,189	107,189

Included within the net book value of land and buildings above is £107,189 (2023 - £107,189) in respect of freehold land and buildings.
 

5

Debtors

	2024 £	2023 £
Trade debtors	4,189	4,302
Prepayments	2,917	2,748
	7,106	7,050

Camden Court Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade creditors	30	1,651
Accruals and deferred income	750	700
	780	2,351

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	7	132,068	132,068

7	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Other borrowings	132,068	132,068