Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01944368 Ms Gail Parsons Mr David Holvey Mrs Pam Taylor Miss Gemma Down Mr David Holvey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01944368 2024-12-31 01944368 2025-12-31 01944368 2025-01-01 2025-12-31 01944368 frs-core:CurrentFinancialInstruments 2025-12-31 01944368 frs-core:ShareCapital 2025-12-31 01944368 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01944368 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01944368 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01944368 frs-bus:SmallEntities 2025-01-01 2025-12-31 01944368 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01944368 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01944368 frs-bus:Director1 2025-01-01 2025-12-31 01944368 frs-bus:Director2 2025-01-01 2025-12-31 01944368 frs-bus:Director3 2025-01-01 2025-12-31 01944368 frs-bus:Director4 2025-01-01 2025-12-31 01944368 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01944368 frs-core:CurrentFinancialInstruments 1 2025-12-31 01944368 frs-countries:EnglandWales 2025-01-01 2025-12-31 01944368 2023-12-31 01944368 2024-12-31 01944368 2024-01-01 2024-12-31 01944368 frs-core:CurrentFinancialInstruments 2024-12-31 01944368 frs-core:ShareCapital 2024-12-31 01944368 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01944368 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 01944368
Tower Gardens Estate Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tower Gardens Estate Management Company Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Tower Gardens Estate Management Company Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01944368

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 1,339 |  | 1,595 |
Investments |  | 9,027 |  | 9,973 |
Cash at bank and in hand |  | 32,069 |  | 29,614 |
|  | 42,435 |  | 41,182 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,753 ) |  | (642 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,682 |  | 40,540
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 40,682 |  | 40,540
NET ASSETS |  |  | 40,682 |  | 40,540
CAPITAL AND RESERVES
Called up share capital | 6 |  | 33 |  | 33
Profit and Loss Account |  |  | 40,649 |  | 40,507
SHAREHOLDERS' FUNDS |  |  | 40,682 |  | 40,540

For the year ending 31 December 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr David Holvey Director
18 February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Tower Gardens Estate Management Company Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tower Gardens Estate Management Company Limited is a private company, limited by shares, incorporated in England and Wales, registered number 01944368. The registered office is 138, High street, Crediton, Devon, EX17 3DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Management service charges receivable represents the amounts levied as service charges on account of expenditure incurred by the company during the year. Any excess of service charges received over expenditure is carried forward as residents' funds.
2.3. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.4. Taxation
The company is a management company run for its members and as such is a not for profit and not subject to taxation. Neither tax nor deferred tax is recognised.
2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 62 |  | 390
Other debtors | 1,277 |  | 1,205
| 1,339 |  | 1,595

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 38 |  | 20
Payment in Advance | 1,133 |  | 250
Accruals and deferred income | 582 |  | 372
| 1,753 |  | 642

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 33 |  | 33

Page 2
Page 3
Tower Gardens Estate Management Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Related Party Transactions
Due to the nature of the company all of its income is derived from its members.
Page 3