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26 TREGUNTER ROAD LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2025
26 Tregunter Road Limted is a private company, limited by shares, registered in England and Wales, registration number 03571565. The registered office address is Top Flat, 26 Tregunter Road, London, SW10 9LH.
The principal activity of the company is that of residents property management.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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.
Investment property is carried at fair value determined annually by director or external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment.
Short-term creditors are measured at the transaction price.
The company enters into basic financial instrument transaction that result in the recognition of financial assets and liabilities such as other debtors, creditors and lonas with related parties.
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Freehold investment property
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3
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