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Company registration number: 15832146 24 PROPERTY MAINTENANCE LIMITED Unaudited Financial statements Information for filing with the registrar For the Period Ended 31 July 2025 Coveney Nicholls Limited Chartered Accountant The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
24 PROPERTY MAINTENANCE LIMITED Registered number:15832146
Balance Sheet As at 31 July 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year |  | 40,087 |
Cash at bank and in hand |  | 524 |
|  | 40,611 |
Creditors: amounts falling due within one year |  | (34,449) |
Net current assets |  |  | 6,162
Total assets less current liabilities |  |  | 6,162
Net assets |  |  | 6,162
Capital and reserves |  |  |
Profit and loss account |  |  | 6,162
|  |  | 6,162
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 April 2026.
Steven Roy Broughton
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
24 PROPERTY MAINTENANCE LIMITED
Statement of Changes in Equity For the Period Ended 31 July 2025
| Profit and loss account | Total equity
| £ | £
Comprehensive income for the period |  |
Profit for the period | 30,970 | 30,970
Other comprehensive income for the period | - | -
Total comprehensive income for the period | 30,970 | 30,970
Contributions by and distributions to owners |  |
Dividends: Equity capital | (24,808) | (24,808)
Total transactions with owners | (24,808) | (24,808)
At 31 July 2025 | 6,162 | 6,162
| The notes on pages 3 to 5 form part of these financial statements.
Page 2
24 PROPERTY MAINTENANCE LIMITED
Notes to the Financial Statements For the Period Ended 31 July 2025
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Wheel House, 31-37 Church Street, Reigate, Surrey, RH2 0AD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
24 PROPERTY MAINTENANCE LIMITED
Notes to the Financial Statements For the Period Ended 31 July 2025 2.Accounting policies (continued)
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
|  |  |  |  | 2025
|  |  |  |  | £
| Wages and salaries | 192
|  | 192
| The Company has no employees other than the directors, who did not receive any remuneration.
4. | Debtors
|  |  |  |  | 2025
Page 4
24 PROPERTY MAINTENANCE LIMITED
Notes to the Financial Statements For the Period Ended 31 July 2025 4.Debtors (continued)
|  |  |  |  | £
| Trade debtors | 2
| Other debtors | 40,085
|  | 40,087
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 524
|  | 524
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 7,264
| Other creditors | 27,185
|  | 34,449
Page 5