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Registered number: 02218488 CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED COMPANY INFORMATION
Directors | Ian Halsall
| Gwen Patricia Skoyles
Company secretary | Kathryn Anne Watters
Registered number | 02218488
Registered office | 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
Accountants | MA Partners LLP
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3 - 5
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carlyle House Residents Association Limited for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Carlyle House Residents Association Limited, as a body, in accordance with the terms of our engagement letter dated March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Carlyle House Residents Association Limited and state those matters that we have agreed to state to the Board of directors of Carlyle House Residents Association Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carlyle House Residents Association Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Carlyle House Residents Association Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Carlyle House Residents Association Limited. You consider that Carlyle House Residents Association Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Carlyle House Residents Association Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP 12 Church Street Cromer Norfolk NR27 9ER 3 March 2026 Page 1
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED REGISTERED NUMBER: 02218488 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,983 |  | 1,951 |
Cash at bank and in hand |  | 15,068 |  | 16,427 |
|  | 17,051 |  | 18,378 |
Creditors: amounts falling due within one year | 5 | (980) |  | (670) |
Net current assets |  |  | 16,071 |  | 17,708
Total assets less current liabilities |  |  | 16,071 |  | 17,708
Net assets |  |  | 16,071 |  | 17,708
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 9 |  | 9
Profit and loss account |  |  | 16,062 |  | 17,699
|  |  | 16,071 |  | 17,708
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 profit and loss account 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 on 3 March 2026.
Ian Halsall | Gwen Patricia Skoyles
Director | Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Company is a United Kingdom company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER. The Company's principal activity is that of residents property management. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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. Page 3
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
CARLYLE HOUSE RESIDENTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,983 | 1,951
|  | 1,983 | 1,951
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 240 | -
| Accruals and deferred income | 740 | 670
|  | 980 | 670
Page 5