For the financial year ended 31 March 2025 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.

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

Linden Gardens (Maintenance) Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is c/o Vanessa Wheldon, Flat 1, 1 Linden Gardens, London, W2 4HA.

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 total turnover of the company for the year has been derived from its principal activity wholly undertaken in the UK. The company is not registered for VAT.

The company recognises revenue from service charges to cover accountancy fees.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

• Service charges from leaseholders on a cash received basis.

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. The company has no bank loans or other more complex financial instruments that require measurement at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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

The company deals with the collection of service charges from lessees of a residential apartment block and payment of related expenditure in accordance with the terms of the leases and the demises therein. This activity is not carried on with a view to making a profit, and as such is not a trade and no provision for taxation is required.

No shareholder had overall control in the current or previous year. The directors' interests are limited to the extent that they are leaseholders in the property.

In August 2025, the company received the sum of £30,000 from a leaseholder for a lease extension to their property. The transaction took place at market value.