Company registration number 06986071 (England and Wales)
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
COMPANY INFORMATION
Directors
S Mellor
M J Gostridge
Company number
06986071
Registered office
Apartment 3, Beechwood Fold
Stainland Road
Holywell Green
Halifax
England
HX4 9AJ
Accountants
Wheawill & Sudworth Limited
Chartered Accountants
35 Westgate
Huddersfield
West Yorkshire
HD1 1PA
Bankers
Santander UK plc
Bridle Road
Bootle
Liverpool
Merseyside
L30 4GB
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Income and expenditure account
3
Balance sheet
4
Statement of changes in equity
5
Notes to the financial statements
6 - 9
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 August 2025.

Principal activities

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

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

S Mellor
I M Crowther
(Resigned 1 April 2025)
M J Gostridge
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
S Mellor
M J Gostridge
Director
Director
20 February 2026
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF STAINLAND ROAD MANAGEMENT COMPANY LIMITED FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stainland Road Management Company Limited for the year ended 31 August 2025 which comprise the income and expenditure account, the balance sheet, the statement of changes in equity 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 Stainland Road Management Company Limited, as a body, in accordance with the terms of our engagement letter dated 25 November 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Stainland Road Management Company Limited and state those matters that we have agreed to state to the b oard of d irectors of Stainland Road 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 Stainland Road 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 Stainland Road 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 deficit of Stainland Road Management Company Limited. You consider that Stainland Road 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 Stainland Road 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.

Wheawill & Sudworth Limited
20 February 2026
Chartered Accountants
35 Westgate
Huddersfield
West Yorkshire
HD1 1PA
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2025
2024
£
£
Income
4,949
4,482
Other operating income
570
3,155
Depreciation
(2)
(3)
Other operating expenses
(6,808)
(8,780)
Operating deficit
(1,291)
(1,146)
Interest receivable and similar income
37
42
Interest payable and similar expenses
(59)
-
0
Deficit before taxation
(1,313)
(1,104)
Tax on deficit
-
0
-
0
Deficit for the financial year
(1,313)
(1,104)

The income and expenditure account has been prepared on the basis that all operations are continuing operations.

STAINLAND ROAD MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4
6
Current assets
Debtors
4
1,937
826
Cash at bank and in hand
2,760
4,582
4,697
5,408
Creditors: amounts falling due within one year
5
(983)
(383)
Net current assets
3,714
5,025
Net assets
3,718
5,031
Reserves
Other reserves
2,750
2,750
Income and expenditure account
968
2,281
Members' funds
3,718
5,031

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

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.

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.

These 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 board of directors and authorised for issue on 20 February 2026 and are signed on its behalf by:
S Mellor
M J Gostridge
Director
Director
Company registration number 06986071 (England and Wales)
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
Sinking fund
Income and expenditure
Total
£
£
£
Balance at 1 September 2023
2,750
3,385
6,135
Year ended 31 August 2024:
Deficit and total comprehensive income
-
(1,104)
(1,104)
Balance at 31 August 2024
2,750
2,281
5,031
Year ended 31 August 2025:
Deficit and total comprehensive income
-
(1,313)
(1,313)
Balance at 31 August 2025
2,750
968
3,718
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
1
Accounting policies
Company information

Stainland Road Management Company Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Apartment 3, Beechwood Fold, Stainland Road, Holywell Green, Halifax, England, HX4 9AJ.

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
Turnover

Turnover represents management fees receivable from tenants for the year.

1.3
Tangible fixed assets

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

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

Gardening equipment
25% reducing balance
Garden hut
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Cash and cash equivalents

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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

STAINLAND ROAD MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 7 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

STAINLAND ROAD MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
2
Employees

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

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Gardening equipment
Garden hut
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
276
193
469
Depreciation and impairment
At 1 September 2024
271
192
463
Depreciation charged in the year
1
1
2
At 31 August 2025
272
193
465
Carrying amount
At 31 August 2025
4
-
0
4
At 31 August 2024
5
1
6
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,000
-
Prepayments and accrued income
937
826
1,937
826
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
600
-
0
Accruals and deferred income
383
383
983
383
STAINLAND ROAD MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
6
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 £1.

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