Registered number
09717792
Moor Park House Estate Management Ltd
Filleted Accounts
31 December 2025

Moor Park House Estate Management Ltd
Registered number: | 09717792
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Lease | 2 |  |  | 25,856 |  |  | 25,882
Tangible assets | 3 |  |  | 2,183 |  |  | 4,333
|  |  |  | 28,039 |  |  | 30,215
Current assets
Debtors | 4 |  | (56,696) |  |  | (33,188)
Cash at bank and in hand |  |  | 115,362 |  |  | 108,939
|  |  | 58,666 |  |  | 75,751
Creditors: amounts falling due within one year | 5 |  | (7,990) |  |  | (8,342)
Net current assets |  |  |  | 50,676 |  |  | 67,409
Net assets |  |  |  | 78,715 |  |  | 97,624
Capital and reserves
Called up share capital |  |  |  | 25 |  |  | 25
General Reserve | 6 |  |  | 78,690 |  |  | 97,599
Shareholders' funds |  |  |  | 78,715 |  |  | 97,624
Average Employees |  |  |  | 1 |  |  | 1
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts and with due regard to TECH 03/11 for Residential Service Charge Accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The income and expenditure account has not been delivered to the Registrar of Companies.
Jim Rice
Director on behalf of, and
approved by, the board on 20 February 2026

Moor Park House Estate Management Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) plus TECH 03/11 Residential Service Charge Accounts.
| Service Charge Income
| Represents the amount received by way of Service Charges from the residents towards the running of the estate and accumulation of Reserve Funds for future expenditure.
2 | Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Amortisation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Amounts in advance paid to the company by way of Scheduled income, net of any sums due for these services from the residents
| Creditors
| These are sums due for the period being reported but not yet paid at Balance Sheet date although shown in the expenditure.
| Taxation
| There is no taxation as the estate is non profit making
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2025 | - |  | 10,783 |  | - |  | 10,783
| At 31 December 2025 | - |  | 10,783 |  | - |  | 10,783
| Amortisation
| At 31 December 2025 | - |  | 8,600 |  | - |  | 8,600
| Net book value
| At 31 December 2025 | - |  | 2,183 |  | - |  | 2,183
| At 31 December 2024 | - |  | 4,333 |  | - |  | 4,333
4 | Debtors | 2025 |  | 2024
£ | £
| Amounts due for collection net | (59,026) |  | (33,188)
| Prepayments |  | 530 |  | -
| Other debtors | 1,800 |  | -
|  |  |  |  |  | (56,696) |  | (33,188)
| Amounts due after more than one year included above | - |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Invoice creditors | (788) |  | 803
| Accruals |  | 8,372 |  | 7,167
| Taxation and social security costs | 406 |  | 372
|  |  |  |  |  | 7,990 |  | 8,342
6 | General Reserve | 2025 |  | 2024
£ | £
| At 1 January 2025 | 97,599 |  | 114,394
| Surplus/Deficit added in the year against future expenditure | (18,909) |  | (16,795)
| At 31 December 2025 | 78,690 |  | 97,599
7 | Other information
| Moor Park House Estate Management Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| The Walled Garden,
| Farnham,
| Surrey,
| United Kingdom,
| GU10 1FA

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