REGISTERED NUMBER: 07394620 (England and Wales)

BLUE CEDAR HOMES MANAGEMENT COMPANY

LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G S C Mossop

C S Cutler

S B Taylor

REGISTERED OFFICE:

Pipe House

Lupton Road

Wallingford

Oxfordshire

OX10 9BS

REGISTERED NUMBER:

07394620 (England and Wales)

AUDITORS:

Mercer Lewin Ltd

Chartered Accountants and Registered Auditors

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

FIXED ASSETS

Tangible assets

4

605

-

CURRENT ASSETS

Debtors

5

90,210

112,761

Cash at bank

331,928

480,820

422,138

593,581

CREDITORS

Amounts falling due within one year

6

415,021

608,862

NET CURRENT ASSETS/(LIABILITIES)

7,117

(15,281

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,722

(15,281

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,721

(15,282

)

7,722

(15,281

)

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

C S Cutler - Director

1.	STATUTORY INFORMATION

Blue Cedar Homes Management Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no judgements that are deemed to have had a significant effect on amounts recognised in the financial statements.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

2,275

Additions

756

At 31 December 2024

3,031

DEPRECIATION

At 1 January 2024

2,275

Charge for year

151

At 31 December 2024

2,426

NET BOOK VALUE

At 31 December 2024

605

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

54,991

65,478

Other debtors

35,219

47,283

90,210

112,761

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

7,106

51,436

Taxation and social security

4,461

3,770

Other creditors

403,454

553,656

415,021

608,862

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Churchill Stone (Senior Statutory Auditor)

for and on behalf of Mercer Lewin Ltd

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in FRS102 Section 1A "Related Party Disclosures" from disclosing transactions with other wholly owned members of the group.

9.	ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent company is Cognatum Estates Limited, incorporated in the UK. The address of the registered office of Cogantum Estates Limited is Pipe House, Lupton Road, Wallingford, Oxfordshire, England. OX10 9BS.