Company registration number 1051475 (England and Wales)
HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
CONTENTS
Page
Balance sheet
2
Notes to the financial statements
3 - 5
HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HEATHFIELD COURT MANAGEMENT COMPANY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Heathfield Court Management Company 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 b oard of d irectors of Heathfield Court Management Company Limited, as a body, in accordance with the terms of our engagement letter dated 13 February 2015. Our work has been undertaken solely to prepare for your approval the financial statements of Heathfield Court Management Company Limited and state those matters that we have agreed to state to the b oard of d irectors of Heathfield Court Management Company 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 Heathfield Court Management Company Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Heathfield Court Management Company 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 surplus of Heathfield Court Management Company Limited. You consider that Heathfield Court Management Company 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 financial statements of Heathfield Court Management Company 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 f inancial statements.

Dartnell Accounting Limited
Chartered Accountants
16 Gorselands Close
West Byfleet
Surrey
KT14 6PU
7 April 2026
HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,000
2,000
Current assets
Debtors
5
15,860
19,210
Cash at bank and in hand
55,940
47,548
71,800
66,758
Creditors: amounts falling due within one year
6
(594)
(594)
Net current assets
71,206
66,164
Net assets
73,206
68,164
Reserves
Other reserves
3,200
3,200
Income and expenditure account
70,006
64,964
Total members' funds
73,206
68,164

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 April 2026 and are signed on its behalf by:
H M O'Sullivan
Director
Company registration number 1051475 (England and Wales)
HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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1
Accounting policies
Company information

Heathfield Court Management Company Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 16 Gorselands Close, West Byfleet, Surrey, KT14 6PU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings

The company's freehold building is not depreciated. contrary to Standard Accounting Practice and the Companies Act 2006. The directors are of the opinion that the ongoing maintenance work keeps the property in a high standard of repair. The directors also believe that the residual value of the property including the land is not materially less than the value at which it is shown on the balance sheet. For these reasons any provision for depreciation would be immaterial in the context of the company's financial statements and such a policy would prevent the financial statements from showing a true and fair view as required by the Companies Act.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.5
Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
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2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 January 2025 and 31 December 2025
2,000
Depreciation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
2,000
At 31 December 2024
2,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Service charges due
15,860
19,210
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
594
594
HEATHFIELD COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
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7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £10.

8
Other reserves
2025
2024
£
£
At the beginning and end of the year
3,200
3,200

The company maintains a sinking fund which at the year end amounted to £3,200 (20 2 4: £3,200).

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