Company No: 11624739 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	122,048		122,048
		122,048		122,048
Current assets
Debtors	4	8,317		10,274
Cash at bank and in hand		34,031		53,467
		42,348		63,741
Creditors: amounts falling due within one year	5	( 12,429)		( 7,697)
Net current assets		29,919		56,044
Total assets less current liabilities		151,967		178,092
Net assets		151,967		178,092
Capital and reserves
Called-up share capital		12		12
Other reserves		155,988		151,809
Profit and loss account		( 4,033 )		26,271
Total shareholders' funds		151,967		178,092

OTHER RESERVES:
Members' permanent fund £142,048 (2024: £142,048)
Other reserves £13,940 (2024: £9,761)

For the financial year ending 24 March 2025 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 financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Escalada Management Company Limited (registered number: 11624739) were approved and authorised for issue by the Board of Directors on 10 October 2025. They were signed on its behalf by:

Mrs H J Morgan Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Escalada Management Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 6 Poole Hill, Bournemouth, BH2 5PS, United Kingdom. The principal place of business is 43 Cliff Road, Poole, Dorset, BH23 7JE.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is the amounts received or receivable in respect of maintenance contributions and levies in the ordinary course of the company's activities.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 25 March 2024	122,048		122,048
At 24 March 2025	122,048		122,048
Accumulated depreciation
At 25 March 2024	0		0
At 24 March 2025	0		0
Net book value
At 24 March 2025	122,048		122,048
At 24 March 2024	122,048		122,048

4. Debtors

	2025		2024
	£		£
Trade debtors	0		2,000
Prepayments	3,951		3,908
Other debtors	4,366		4,366
	8,317		10,274

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		500
Accruals	12,429		7,197
	12,429		7,697