Espana Management Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 07326755

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		273,536		273,536

			273,536		273,536
CURRENT ASSETS
Cash at bank and in hand		25,080		16,120

		25,080		16,120
Creditors: Amounts Falling Due Within One Year	5	(225,548 )		(224,768 )

NET CURRENT ASSETS (LIABILITIES)			(200,468 )		(208,648 )

TOTAL ASSETS LESS CURRENT LIABILITIES			73,068		64,888

NET ASSETS			73,068		64,888

CAPITAL AND RESERVES
Called up share capital	6		235,746		235,746
Profit and Loss Account			(162,678 )		(170,858 )

SHAREHOLDERS' FUNDS			73,068		64,888

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Rosemarie Toye

Director

29/04/2026

The notes on page 2 form part of these financial statements.

1. General Information

Espana Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07326755 . The registered office is Wincham House, Greenfield Farm Trading Estate, Back Lane, Congleton, Cheshire, CW12 4TR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 August 2024	273,536

As at 31 July 2025	273,536

Net Book Value
As at 31 July 2025	273,536

As at 1 August 2024	273,536

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	65,350	65,350
Other creditors	160,198	159,418

	225,548	224,768

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	235,746	235,746