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COMPANY REGISTRATION NUMBER: 01313029

Lincoln Court Management (Warwick) Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 December 2025

Lincoln Court Management (Warwick) Limited

Company Limited by Guarantee

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 210 | 245

Current assets

Debtors | 6 | 740 |  | 740
Cash at bank and in hand | 12,233 |  | 11,732
| ------- |  | -------
| 12,973 |  | 12,472

Prepayments and accrued income | 3,982 |  | 3,825

Creditors: amounts falling due within one year | 7 | 1,140 |  | 977
| ------- |  | -------
Net current assets |  | 15,815 | 15,320
|  | ------- | -------
Total assets less current liabilities |  | 16,025 | 15,565
|  | ------- | -------

Capital and reserves

Profit and loss account |  | 16,025 | 15,565
|  | ------- | -------
Members funds |  | 16,025 | 15,565
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 March 2026 , and are signed on behalf of the board by:

A.H.B. Clark
Director

Company registration number: 01313029

Lincoln Court Management (Warwick) Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by guarantee, registered and trading in England and Wales with company number 01313029 . The address of the registered office is 8 Jury Street, Warwick, CV34 4EW.
2. Statement of compliance
The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS102') and Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.
Judgements and key sources of estimation uncertainty
In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered and stated net of any discounts. Revenue from the services rendered is recognised when the service has been provided, the amount of revenue can be measured reliably and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and Equipment | - | 10% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
The company only has basic financial instruments. - Financial assets Financial assets comprise items such as cash at bank and in hand and trade and other debtors. These are initially recorded at cost on the date they originate, the company considers evidence of impairment for all individual elements comprising financial assets and any subsequent impairment is recognised in profit and loss. - Financial liabilities Financial liabilities comprise items such as corporation and other taxes, bank and other loans, accruals and trade and other creditors. These are initially recorded at cost on the date they originate, net of transaction costs where applicable, the company considers evidence of impairment for all individual elements comprising financial liabilities and any subsequent impairment is recognised in profit and loss.
4. Company limited by guarantee
The members' liability is limited by guarantee to the maximum value of £1. The company does not have share capital.
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 January 2025 and 31 December 2025 | 350 | 350
| ---- | ----
Depreciation |  |
At 1 January 2025 | 105 | 105
Charge for the year | 35 | 35
| ---- | ----
At 31 December 2025 | 140 | 140
| ---- | ----
Carrying amount |  |
At 31 December 2025 | 210 | 210
| ---- | ----
At 31 December 2024 | 245 | 245
| ---- | ----

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 740 | 740
| ---- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 1,140 | 977
| ------ | ----