ACCOUNTS - Final Accounts preparation

Registered number: 10508231

CHURCHILL LODGE ENFRANCHISEMENT COMPANY LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

CHURCHILL LODGE ENFRANCHISEMENT COMPANY LTD

REGISTERED NUMBER: 10508231

BALANCE SHEET

AS AT 31 MARCH 2025

	2025	2025	2024	2024
Note	£	£	£	£


Current assets
Debtors: amounts falling due within one year	4	5,700		14,150
Cash at bank and in hand	5	20,299		5,880
		25,999		20,030
Creditors: amounts falling due within one year	6	(25,971)		(20,002)
Net current assets			28		28
Total assets less current liabilities			28		28

Net assets			28		28

Capital and reserves
Called up share capital	28	28
	28	28

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

V E Crook

Director

Date: 17 December 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

CHURCHILL LODGE ENFRANCHISEMENT COMPANY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Churchill Lodge Enfranchisement Company Ltd is a private company, limited by shares, incorporated in England and Wales, registration number 10508231. The registered office is Quadrant House Floor 6, 4 Thomas More Square, London, United Kingdom, E1W 1YW. The principal activity of the company is that of a residents management company.

2.Accounting policies

2.1

Basis of preparation of financial statements

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. 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.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover represents service charges recoverable during the year.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

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
	The average number of employees, including directors, during the period was 0 (2024 - 0).

Page 2

CHURCHILL LODGE ENFRANCHISEMENT COMPANY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	3,636	12,088
Prepayments and accrued income	2,064	2,062
	5,700	14,150

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	20,299	5,880
	20,299	5,880

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	4,485	4,002
Other creditors	13,546	10,274
Accruals and deferred income	7,940	5,726
	25,971	20,002

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