Registration number: 08482432

2 Gloucester Road (Management) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

2 Gloucester Road (Management) Limited

Company Information

Directors

A.J. Markey T Cooling R Capper I R Adamson

Company secretary

Oak Retirement Limited

Registered office

2 Rainsbrook Close Southam Warwickshire CV47 1GL

Accountants

Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

2 Gloucester Road (Management) Limited

(Registration number: 08482432)
Balance Sheet
31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	507	1,075
Current assets
Debtors	5	45,584	36,247
Cash at bank and in hand		56,137	30,056
		101,721	66,303
Creditors: Amounts falling due within one year	6	(56,434)	(22,287)
Net current assets		45,287	44,016
Net assets		45,794	45,091
Reserves
Retained earnings		45,794	45,091
Surplus		45,794	45,091

2 Gloucester Road (Management) Limited

(Registration number: 08482432)
Balance Sheet
31 March 2025

For the financial year ending 31 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 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 Profit and Loss Account.

Approved and authorised by the Board on 9 December 2025 and signed on its behalf by:
 

T Cooling Director

2 Gloucester Road (Management) Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, 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:
2 Rainsbrook Close
Southam
Warwickshire
CV47 1GL

These financial statements were authorised for issue by the Board on 9 December 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services 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.

Tax

The company's income derives from "mutual trading" with the members and is therefore exempt from Corporation Tax.

2 Gloucester Road (Management) Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

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
Fixtures and fittings	25% per annum straight line
Office Equipment	33% per annum straight line

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 customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. 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 and are recognised at transaction price 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

2 Gloucester Road (Management) Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 26 (2024 - 24).

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	4,793	1,935	6,728
At 31 March 2025	4,793	1,935	6,728
Depreciation
At 1 April 2024	3,952	1,701	5,653
Charge for the year	334	234	568
At 31 March 2025	4,286	1,935	6,221
Carrying amount
At 31 March 2025	507	-	507
At 31 March 2024	841	234	1,075

5

Debtors

	2025 £	2024 £
Trade debtors	45,584	36,247
	45,584	36,247

2 Gloucester Road (Management) Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	8,257	8,824
Accruals and deferred income	44,224	11,243
Other creditors	3,953	2,220
	56,434	22,287