The Moorlands Flat Management Company Ltd Accounts






The Moorlands Flat Management Company Ltd

	Company No. 01801964
		Information for Filing with The Registrar
		31 July 2025

at	31 July 2025
Company No.		01801964	Notes	2025	2024
				£	£






Current assets

	Debtors		4	2,145	1,780

	Cash at bank and in hand			2,160	1,826
				4,305	3,606
Creditors: Amount falling due within one year			5	(373)	(373)
Net current assets				3,932	3,233
Total assets less current liabilities				3,932	3,233




Net assets				3,932	3,233

Capital and reserves
	Called up share capital			4	4



	Profit and loss account		6	3,928	3,229

Total equity				3,932	3,233



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 November 2025 and signed on its behalf by:
K.J. Appleson
Director
26 November 2025

for the year ended 31 July 2025

General information

The Moorlands Flat Management Company Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 01801964

Its registered office is:

1 The Mews

Little Brunswick Street

Huddersfield

HD1 5JL

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income tax expense represents the sum of the tax currently payable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Debtors
			2025	2024
			£	£







		Prepayments and accrued income	2,145	1,780
			2,145	1,780

5	Creditors:
		amounts falling due within one year
			2025	2024
			£	£









		Accruals and deferred income	373	373
			373	373

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.