IRIS Accounts Production v25.4.12.37 03206681 director 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03206681 2024-12-31 03206681 2025-12-31 03206681 2025-01-01 2025-12-31 03206681 2023-12-31 03206681 2024-01-01 2024-12-31 03206681 2024-12-31 03206681 ns15:EnglandWales 2025-01-01 2025-12-31 03206681 ns14:PoundSterling 2025-01-01 2025-12-31 03206681 ns10:Director1 2025-01-01 2025-12-31 03206681 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03206681 ns10:SmallEntities 2025-01-01 2025-12-31 03206681 ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03206681 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 03206681 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03206681 ns10:FullAccounts 2025-01-01 2025-12-31 03206681 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 03206681 ns10:RegisteredOffice 2025-01-01 2025-12-31 03206681 1 2025-01-01 2025-12-31 03206681 1 2024-01-01 2024-12-31 03206681 ns5:CurrentFinancialInstruments 2025-12-31 03206681 ns5:CurrentFinancialInstruments 2024-12-31 03206681 ns5:ShareCapital 2025-12-31 03206681 ns5:ShareCapital 2024-12-31 03206681 ns5:CapitalRedemptionReserve 2025-12-31 03206681 ns5:CapitalRedemptionReserve 2024-12-31 03206681 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 03206681 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 03206681 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03206681 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03206681 ns5:ShareCapital 2023-12-31 03206681 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 03206681 ns5:CapitalRedemptionReserve 2023-12-31 03206681 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 03206681 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 03206681 ns5:CapitalRedemptionReserve 2024-01-01 2024-12-31 03206681 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 03206681 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 03206681 ns5:CapitalRedemptionReserve 2025-01-01 2025-12-31 03206681 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 03206681 ns5:LandBuildings 2024-12-31 03206681 ns5:LandBuildings 2025-12-31 03206681 ns5:LandBuildings 2024-12-31 03206681 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03206681 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03206681 ns10:OrdinaryShareClass1 2025-12-31 03206681 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03206681 ns5:CapitalRedemptionReserve 2024-12-31 03206681 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31

REGISTERED NUMBER: 03206681 (England and Wales)

Report of the Director and |

Unaudited Financial Statements For The Year Ended 31st December 2025 |

for |

Courtney Towers Management Company |

Limited |

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Contents of the Financial Statements

For The Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Report of the Director | 2 |

| Income Statement | 3 |

| Other Comprehensive Income | 4 |

| Balance Sheet | 5 |

| Statement of Changes in Equity | 6 |

| Notes to the Financial Statements | 7 |

| Courtney Towers Management Company |

| Limited |

Company Information

For The Year Ended 31st December 2025

| DIRECTOR: | Miss P S Crader

| REGISTERED OFFICE: | 134 Courtney Towers

| Glebelands Avenue

| Ilford

| Essex

| IG2 7DJ

| REGISTERED NUMBER: | 03206681 (England and Wales)

| ACCOUNTANTS: | Fredericks Limited

| Chartered Accountants

| 106 Charter Avenue

| Ilford

| Essex

| IG2 7AD

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Report of the Director

For The Year Ended 31st December 2025

The director presents her report with the financial statements of the company for the year ended 31st December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of residents' property management.

DIRECTOR

Miss P S Crader held office during the whole of the period from 1st January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Miss P S Crader - Director

20th March 2026

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Income Statement

For The Year Ended 31st December 2025

| 31.12.25 |  | 31.12.24

£ | £ |

TURNOVER | 27,986 |  | 25,365 |  |

Administrative expenses | 27,432 |  | 25,656 |  |

OPERATING PROFIT/(LOSS) | 554 |  | (291 | ) |

Interest receivable and similar income | 11 |  | - |  |

PROFIT/(LOSS) BEFORE TAXATION | 565 |  | (291 | ) |

Tax on profit/(loss) | 2 |  | - |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 563 |  | (291 | ) |

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Other Comprehensive Income

For The Year Ended 31st December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

PROFIT/(LOSS) FOR THE YEAR | 563 |  | (291 | ) |

OTHER COMPREHENSIVE INCOME |

Income from lease extensions | 4,600 |  | - |  |

Income tax relating to other comprehensive income | (874 | ) | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | 3,726 |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 4,289 |  | (291 | ) |

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Balance Sheet

31st December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,125 |  | 10,125 |  |

CURRENT ASSETS

Debtors | 5 | 5,728 |  | 9,393 |  |

Cash at bank and in hand | 12,191 |  | 3,100 |  |

17,919 |  | 12,493 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,425 |  | 1,288 |  |

NET CURRENT ASSETS | 15,494 |  | 11,205 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 25,619 |  | 21,330 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 21 |  | 21 |  |

Capital redemption reserve on

| lease extensions | 8 | 3,726 |  | - |  |

Capital redemption reserve | 8 | 10,125 |  | 10,125 |  |

Retained earnings | 8 | 11,747 |  | 11,184 |  |

SHAREHOLDERS' FUNDS | 25,619 |  | 21,330 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 20th March 2026 and were signed by:

Miss P S Crader - Director

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Statement of Changes in Equity

For The Year Ended 31st December 2025

| Capital |

| redemption |

| reserve |

| Called up |  | on |  | Capital |

| share |  | Retained |  | lease |  | redemption |  | Total

| capital |  | earnings |  | extensions |  | reserve |  | equity

£ | £ | £ | £ | £ |

Balance at 1st January 2024 | 21 |  | 11,475 |  | - |  | 10,125 |  | 21,621 |  |

Changes in equity

Total comprehensive income | - |  | (291 | ) | - |  | - |  | (291 | ) |

Balance at 31st December 2024 | 21 |  | 11,184 |  | - |  | 10,125 |  | 21,330 |  |

Changes in equity

Total comprehensive income | - |  | 563 |  | 3,726 |  | - |  | 4,289 |  |

Balance at 31st December 2025 | 21 |  | 11,747 |  | 3,726 |  | 10,125 |  | 25,619 |  |

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Notes to the Financial Statements

For The Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Courtney Towers Management Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Management charges receivable

| Management charges receivable is measured at the fair value of the consideration received or receivable for services rendered net of discounts and Value Added Tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

4. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 10,125 |  |

| NET BOOK VALUE

| At 31st December 2025 | 10,125 |  |

| At 31st December 2024 | 10,125 |  |

| Included in cost of land and buildings is freehold land of £ 10,125 (2024 - £ 10,125 ) which is not depreciated.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Maintenance fee debtors | 1,799 |  | 5,967 |  |

| Prepayments | 3,929 |  | 3,426 |  |

5,728 |  | 9,393 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Tax | 876 |  | - |  |

| Other creditors | 193 |  | - |  |

| Accrued expenses | 1,356 |  | 1,288 |  |

2,425 |  | 1,288 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 21 | Ordinary | £1.00 | 21 |  | 21 |  |

| Courtney Towers Management Company |

| Limited (Registered number: 03206681) |

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

8. | RESERVES

| Capital |

| redemption |

| reserve |

| on |  | Capital |

| Retained |  | lease |  | redemption |

| earnings |  | extensions |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1st January 2025 | 11,184 |  | - |  | 10,125 |  | 21,309 |  |

| Profit for the year | 563 |  | 563 |  |

| Capital redemption reserve on

| lease extensions | - |  | 3,726 |  | - |  | 3,726 |  |

| At 31st December 2025 | 11,747 |  | 3,726 |  | 10,125 |  | 25,598 |  |