Silverfin false false 30/06/2025 01/07/2024 30/06/2025 A D Benson 08/05/2024 K Davis 21/09/2021 T J Denslow 22/10/2010 R F Mallett 17/09/2004 G E Tebbit 06/12/2017 13 November 2025 The principal activity of the company for the financial year was the management of the residential property at Cheyne Court. 01082080 2025-06-30 01082080 bus:Director1 2025-06-30 01082080 bus:Director2 2025-06-30 01082080 bus:Director3 2025-06-30 01082080 bus:Director4 2025-06-30 01082080 bus:Director5 2025-06-30 01082080 2024-06-30 01082080 core:CurrentFinancialInstruments 2025-06-30 01082080 core:CurrentFinancialInstruments 2024-06-30 01082080 core:ShareCapital 2025-06-30 01082080 core:ShareCapital 2024-06-30 01082080 core:OtherCapitalReserve 2025-06-30 01082080 core:OtherCapitalReserve 2024-06-30 01082080 core:RetainedEarningsAccumulatedLosses 2025-06-30 01082080 core:RetainedEarningsAccumulatedLosses 2024-06-30 01082080 core:LandBuildings 2024-06-30 01082080 core:LandBuildings 2025-06-30 01082080 2024-07-01 2025-06-30 01082080 bus:FilletedAccounts 2024-07-01 2025-06-30 01082080 bus:SmallEntities 2024-07-01 2025-06-30 01082080 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 01082080 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01082080 bus:Director1 2024-07-01 2025-06-30 01082080 bus:Director2 2024-07-01 2025-06-30 01082080 bus:Director3 2024-07-01 2025-06-30 01082080 bus:Director4 2024-07-01 2025-06-30 01082080 bus:Director5 2024-07-01 2025-06-30 01082080 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Company No: 01082080 (England and Wales)

# UPPER GARDEN FLATS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

UPPER GARDEN FLATS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

UPPER GARDEN FLATS LIMITED

## BALANCE SHEET

As at 30 June 2025
UPPER GARDEN FLATS LIMITED

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,894 |  | 1,894
|  | 1,894 |  | 1,894
Current assets |  |  |  |
Debtors | 4 | 8,049 |  | 7,091
Cash at bank and in hand |  | 17,368 |  | 22,205
|  | 25,417 |  | 29,296
Creditors: amounts falling due within one year | 5 | ( 17,673) |  | ( 7,856)
Net current assets |  | 7,744 |  | 21,440
Total assets less current liabilities |  | 9,638 |  | 23,334
Net assets |  | 9,638 |  | 23,334
Capital and reserves |  |  |  |
Called-up share capital |  | 16 |  | 16
Other reserves |  | 16,914 |  | 21,544
Profit and loss account |  | ( 7,292 ) |  | 1,774
Total shareholders' funds |  | 9,638 |  | 23,334

For the financial year ending 30 June 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 Profit and Loss Account has not been delivered.

The financial statements of Upper Garden Flats Limited (registered number: 01082080) were approved and authorised for issue by the Board of Directors on 13 November 2025. They were signed on its behalf by:

T J Denslow Director |

UPPER GARDEN FLATS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
UPPER GARDEN FLATS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 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

Upper Garden Flats 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 C/O Foxes Property Management, 6 Poole Hill, Bournemouth, BH2 5PS, United Kingdom. The principal place of business is Cheyne Court, 37 Surrey Road, Bournemouth, Dorset, BH4 9HR.
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 comprises the maintenance contributions receivable from the residential lessees.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The directors consider that the freehold property is maintained in such a state of repair that the residual value is at least equal to the net book value. As a result, any depreciation would be immaterial and is therefore not charged in the profit and loss account.

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 | 5 |  | 5

#### 3. Tangible assets

| Land and buildings |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 1,894 |  | 1,894
At 30 June 2025 | 1,894 |  | 1,894
Accumulated depreciation |  |  |
At 01 July 2024 | 0 |  | 0
At 30 June 2025 | 0 |  | 0
Net book value |  |  |
At 30 June 2025 | 1,894 |  | 1,894
At 30 June 2024 | 1,894 |  | 1,894

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 3,000 |  | 2,300
Other debtors | 5,049 |  | 4,791
| 8,049 |  | 7,091

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 6,006 |  | 6,491
Other taxation and social security | 114 |  | 64
Other creditors | 11,553 |  | 1,301
| 17,673 |  | 7,856