0 0 Holmesdale Court Residents Association Limited 02163526 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is that of maintaining the common parts of the property known as Holmesdale Court, Holmesdale Gardens, Hastings, East Sussex Digita Accounts Production Advanced 6.30.9574.0 true true 02163526 2025-01-01 2025-12-31 02163526 2025-12-31 02163526 core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 02163526 core:OtherReservesSubtotal 2025-12-31 02163526 core:RetainedEarningsAccumulatedLosses 2025-12-31 02163526 core:CurrentFinancialInstruments 2025-12-31 02163526 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 02163526 bus:SmallEntities 2025-01-01 2025-12-31 02163526 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02163526 bus:FilletedAccounts 2025-01-01 2025-12-31 02163526 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02163526 bus:RegisteredOffice 2025-01-01 2025-12-31 02163526 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 02163526 bus:Director2 2025-01-01 2025-12-31 02163526 bus:Director5 2025-01-01 2025-12-31 02163526 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 02163526 bus:Agent1 2025-01-01 2025-12-31 02163526 core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 02163526 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 02163526 countries:EnglandWales 2025-01-01 2025-12-31 02163526 2024-12-31 02163526 core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 02163526 core:RetainedEarningsAccumulatedLosses 2024-12-31 02163526 2024-01-01 2024-12-31 02163526 2024-12-31 02163526 core:OtherReservesSubtotal 2024-12-31 02163526 core:RetainedEarningsAccumulatedLosses 2024-12-31 02163526 core:CurrentFinancialInstruments 2024-12-31 02163526 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 02163526 core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 02163526 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 02163526 2023-12-31 02163526 core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 02163526 core:RetainedEarningsAccumulatedLosses 2023-12-31 xbrli:pure iso4217:GBP

Registration number: 02163526

Holmesdale Court Residents Association Limited
(A company limited by guarantee)
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Holmesdale Court Residents Association Limited

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 5
Accountants' Report | 6

Holmesdale Court Residents Association Limited

Company Information

Directors | D Lambourne J Medcalf T P Hilder

Company secretary | T P Hilder

Registered office | Nestling Northiam Road Broad Oak Rye East Sussex England TN31 6EP

Accountants | Manningtons Victoria House Hawkhurst Kent TN18 4NR

Holmesdale Court Residents Association Limited

(Registration number: 02163526)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 450 | -
Cash at bank and in hand |  | 21,244 | 15,548
|  | 21,694 | 15,548
Creditors: Amounts falling due within one year | 5 | - | (66)
Net assets |  | 21,694 | 15,482
Reserves |  |  |
Other reserves |  | 13,607 | 13,607
Retained earnings |  | 8,087 | 1,875
Surplus |  | 21,694 | 15,482

For the financial 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.

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.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 February 2026 and signed on its behalf by:

......................................... D Lambourne Director | ......................................... J Medcalf Director |

Holmesdale Court Residents Association Limited

Statement of Changes in Equity for the Year Ended 31 December 2025

| Other reserves £ | Retained earnings £ | Total £
At 1 January 2025 | 13,607 | 1,875 | 15,482
Surplus for the year | - | 6,212 | 6,212
At 31 December 2025 | 13,607 | 8,087 | 21,694

| Other reserves £ | Retained earnings £ | Total £
At 1 January 2024 | 13,607 | 1,539 | 15,146
Surplus for the year | - | 336 | 336
At 31 December 2024 | 13,607 | 1,875 | 15,482

Holmesdale Court Residents Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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 £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
Nestling
Northiam Road
Broad Oak
Rye
East Sussex
TN31 6EP
England

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 the Pound Sterling (£).

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable from tenants, being the proportion of maintenance contributions to cover the expenses of the company.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Holmesdale Court Residents Association Limited

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

Trade debtors

Trade debtors are amounts due from tenants for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3 | Staff numbers

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

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 450 | -
| 450 | -

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 66

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Holmesdale Court 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 accounts of Holmesdale Court Residents Association Limited for the year ended 31 December 2025 as set out on pages 2 to 5 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Holmesdale Court Residents Association Limited, as a body, in accordance with the terms of our engagement letter dated 14 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Holmesdale Court Residents Association Limited and state those matters that we have agreed to state to the Board of Directors of Holmesdale Court Residents Association Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Holmesdale Court 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 Holmesdale Court Residents Association Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Holmesdale Court Residents Association Limited. You consider that Holmesdale Court Residents Association Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Holmesdale Court 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 accounts.

......................................
Manningtons
Victoria House
Hawkhurst
Kent
TN18 4NR

25 February 2026