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Registered number: 01197267 NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 21 JANUARY 2026
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) COMPANY INFORMATION
Directors | M R McKay
| A Cardoe
| M Emerson
| P A Oldman
| J Copland (resigned 22 March 2025)
| L Mannatt
| A Schloze (appointed 22 March 2025)
| D H Sheenan (appointed 5 November 2025)
Registered number | 01197267
Registered office | 135 Newmarket Road
| Norwich
| Norfolk
| NR4 6SY
Accountants | MA Partners LLP
| Chartered Accountants & Statutory Auditors
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 7
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NORTH DENE RESIDENTS ASSOCIATION LIMITED FOR THE YEAR ENDED 21 JANUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of North Dene Residents Association Limited for the year ended 21 January 2026 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 Board of Directors of North Dene Residents Association Limited, as a body, in accordance with the terms of our engagement letter dated September 2024. Our work has been undertaken solely to prepare for your approval the financial statements of North Dene Residents Association Limited and state those matters that we have agreed to state to the Board of Directors of North Dene Residents Association Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than North Dene Residents Association Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that North Dene Residents Association 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 loss of North Dene Residents Association Limited. You consider that North Dene Residents Association Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of North Dene Residents Association 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 financial statements. MA Partners LLP Chartered Accountants & Statutory Auditors 12 Church Street Cromer Norfolk NR27 9ER 30 March 2026 Page 1
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 01197267 BALANCE SHEET AS AT 21 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 111 |  | 140
|  |  | 111 |  | 140
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,132 |  | 1,456 |
Cash at bank and in hand | 6 | 10,050 |  | 10,571 |
|  | 11,182 |  | 12,027 |
Creditors: amounts falling due within one year | 7 | - |  | (528) |
Net current assets |  |  | 11,182 |  | 11,499
Total assets less current liabilities |  |  | 11,293 |  | 11,639
Net assets |  |  | 11,293 |  | 11,639
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 11,293 |  | 11,639
|  |  | 11,293 |  | 11,639
Page 2
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 01197267 BALANCE SHEET (CONTINUED) AS AT 21 JANUARY 2026 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 year 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 profit and loss account 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 by:
................................................ M R McKay
Director
Date: 30 March 2026
The notes on pages 4 to 7 form part of these financial statements. Page 3
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2026
1. | General information
The Company is a private Company, limited by guarantee, incorporated and domiciled in England and Wales. The Company's registered office is 135 Newmarket Road, Norwich, Norfolk, NR4 6SY. The Company's principal activity is that of a management company. 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 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 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: 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.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2026 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2025 - 7).
Page 5
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2026
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 22 January 2025 | 176
| At 21 January 2026 | 176
| Depreciation |
| At 22 January 2025 | 36
| Charge for the year on owned assets | 29
| At 21 January 2026 | 65
| Net book value |
| At 21 January 2026 | 111
| At 21 January 2025 | 140
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,132 | 1,456
|  | 1,132 | 1,456
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,050 | 10,571
|  | 10,050 | 10,571
Page 6
NORTH DENE RESIDENTS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accrued service charges received in advance | - | 528
|  | - | 528
8. | Company status
The Company is a private Company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £25 towards the assets of the Company in the event of liquidation.
Page 7