18 MARCH 2026
ELMSLEIGH MANAGEMENT COMPANY (TORQUAY) LIMITED
Registered in England & Wales No. 2483982
FILLETED FINANCIAL ACCOUNTS
FOR THE PERIOD
1 OCTOBER 2024 TO 30 SEPTEMBER 2025
ACCOUNTING POLICIES
Accounting convention
| The financial statements within the annual report have been prepared on the going concern basis and are in compliance with section 1A of the financial reporting standard 102 applicable in the United Kingdom.
Non-current assets
| Property, plant and equipment, excluding any property held for investment, is stated at cost except for any revaluation of land and buildings, less aggregate depreciation and any provision for impairment. With the exception of freehold land, depreciation is charged after allowance for residual value, over the remaining useful economic life by equal annual instalments. The economic life used is for acquisition as new, the deemed life for assets acquired second hand is the remainder or half of the deemed life from new, whichever is the greater.
Revenue
| Revenue represents income in respect of goods or services possession of which has passed to leaseholders in the normal course of activity, and for which those leaseholders have become liable during the period. It is stated net of any tax that is passed on to, or offset against amounts due from, taxing authorities.
Repairs and renewals
| Expenditure of up to £1000 on an item, excluding items treated as part of a project over £1000, is written off in the period it is incurred even if it represented an addition or improvement.
FINANCIAL POSITION
As at 30 September | 2025 | 2024
|  |  |  |  |  |  | Notes | £ | £
Non-current assets
|  | Productive property, plant and equipment | 2 | 1 | 1
Current assets
|  | Trade and other receivables | 3 | 1,338 | 1,084
|  | Cash and cash equivalents | 4 | 6,303 | 6,628
|  |  |  |  |  |  |  | 7,641 | 7,712
Current liabilities
| Due not later than one year
|  | Trade and other payables | 5 | (425) | (589)
|  | Other financial liabilities | 6 | (1,082) | (1,107)
| Net current assets | 6,134 | 6,016
|  |  |  |  |  |  |  | 6,135 | 6,017
Equity
|  | Accumulated reserves | 6,135 | 6,017
The company is registered in England & Wales under no. 2483982 and is subject to the Companies Act 2006 in its various sections.
The directors acknowledge their responsibilities under section 386 of the Act for the maintenance of adequate accounting records and under section 394 of the Act for the preparation of financial statements.
For the period to 30 September 2025, the date of this financial position statement, the company qualified as small under section 382 of the Act. Members have not required the company to obtain an audit of its financial statements under section 476 of the Act.
The company is entitled, as a small company, to exemption under section 477 of the Companies Act 2006 from the statutory requirement for audited financial statements.
In conformity with section 444 of the Act, the form of these accounts delivered to the registrar of companies; in accordance with the provisions applicable to companies subject to the small companies regime, may be prepared by the removal of any reports, statements of movements in equity, income and expenses, and cash flows; but this filleted form delivers, as a minimum, the statements of accounting policies, financial position and notes thereto.
Approved and authorised for issue by the board on 18 March 2026 and signed on its behalf.
B Dixon
Director
NOTES TO THE FILLETED ACCOUNTS
|  |  |  |  |  |  |  | 2025 | 2024
£ | £
1 | Accounting Policies
|  | The accounting policies are set out in full in a preceding statement.
2 | Productive property comprises land
| Cost or valuation
|  | Opening and closing amount |  |  |  | 1 | 1
3 | Trade and other receivables
|  | Prepayments | 1,338 | 1,084
4 | Cash and cash equivalents
|  | Bank current account | 6,303 | 6,628
5 | Current trade and other payables
|  | Trade payables | 0 | (67)
|  | Due to directors | 0 | (182)
|  | Accruals | (425) | (340)
|  |  |  |  |  |  |  | (425) | (589)
6 | Other financial liabilities due not later than one year
|  | Deferred income | (1,082) | (1,107)
7 | Share capital
|  | The company is a private company limited by guarantee
2025 | 2024
Number | Number
| Maximum of £1 each | 6 | 6
8 | Ultimate control
|  | The company is controlled by its leaseholders.
9 | Commitments
| Capital expenditure
|  | There are no capital commitments.
10 | Related party transactions
| Key management personnel
|  | Directors and their relationships
|  | Transactions during the period
|  | Remuneration | 364 | 364
11 | Activity
|  | The principal activity continues to be that of a residents property management company.
12 | Employees (including directors)
2025 | 2024
|  | Average during the period | Number | Number
|  |  |  |  |  | 2 | 2
ADMINISTRATION AND ADVISERS
Bankers | Clydesdale Bank PLC
Accountants | Cramptons 25A St Matthews Road Torquay TQ2 6JA
Office | 6 Elmsleigh Solsbro Road Torquay TQ2 6PF Great Britain

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