Highbury Court Management Company (Avon) Limited

(Registration number: 02796832)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Tangible assets	4	650	673
Current assets
Debtors	5	1,050	750
Cash at bank and in hand		2,266	1,208
		3,316	1,958
Creditors: Amounts falling due within one year	6	(2,337)	(1,635)
Net current assets		979	323
Total assets less current liabilities		1,629	996
Provisions for liabilities		(1,629)	(996)
Net assets/(liabilities)		-	-
Reserves
Surplus/(deficit)		-	-

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.

Highbury Court Management Company (Avon) Limited

(Registration number: 02796832)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 December 2025 and signed on its behalf by:
 

......................................... Mr G Banwell Director

Highbury Court Management Company (Avon) Limited

Notes to the Unaudited Financial Statements for the 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 £1 towards the assets of the company in the event of liquidation.

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.

The presentation currency of the financial statements is Pound Sterling (£).

Revenue recognition

Turnover represents contributions made by flat owners.

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.

Highbury Court Management Company (Avon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2	Accounting policies (continued)

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
Freehold property	2% on cost

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Tangible assets

	Freehold Property £	Total £
Cost or valuation
At 1 April 2024	1,164	1,164
At 31 March 2025	1,164	1,164
Depreciation
At 1 April 2024	491	491
Charge for the year	23	23
At 31 March 2025	514	514
Carrying amount
At 31 March 2025	650	650
At 31 March 2024	673	673

Highbury Court Management Company (Avon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	1,050	750
	1,050	750

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	300	150
Accruals and deferred income	2,037	1,485
	2,337	1,635