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Registered number: 01431708 WARNES CLOSE MANAGEMENT COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
WARNES CLOSE MANAGEMENT COMPANY LIMITED COMPANY INFORMATION
Directors | David Puttock (resigned 6 January 2025)
| Peter Mason
| Peter Keen (appointed 6 January 2025)
Company secretary | David Puttock
Registered number | 01431708
Registered office | 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
WARNES CLOSE MANAGEMENT COMPANY LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 7
WARNES CLOSE MANAGEMENT COMPANY LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WARNES CLOSE MANAGEMENT COMPANY LIMITED FOR THE YEAR ENDED 30 NOVEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warnes Close Management Company Limited for the year ended 30 November 2025 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 Warnes Close Management Company Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Warnes Close Management Company Limited and state those matters that we have agreed to state to the Board of directors of Warnes Close Management Company 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 Warnes Close Management Company Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Warnes Close 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 profit of Warnes Close Management Company Limited. You consider that Warnes Close Management Company 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 Warnes Close 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 financial statements. MA Partners LLP 12 Church Street Cromer Norfolk NR27 9ER 10 March 2026 Page 1
WARNES CLOSE MANAGEMENT COMPANY LIMITED REGISTERED NUMBER: 01431708 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,117 |  | 7,137
|  |  | 6,117 |  | 7,137
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 351 |  | 439 |
Cash at bank and in hand | 6 | 13,505 |  | 9,908 |
|  | 13,856 |  | 10,347 |
Creditors: amounts falling due within one year | 7 | (1,494) |  | (1,443) |
Net current assets |  |  | 12,362 |  | 8,904
Total assets less current liabilities |  |  | 18,479 |  | 16,041
Net assets |  |  | 18,479 |  | 16,041
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 18,469 |  | 16,031
|  |  | 18,479 |  | 16,041
Page 2
WARNES CLOSE MANAGEMENT COMPANY LIMITED REGISTERED NUMBER: 01431708 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 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:
................................................ Peter Keen | ................................................ Peter Mason
Director | Director
Date: 10 March 2026 | Date:10 March 2026
The notes on pages 4 to 7 form part of these financial statements. Page 3
WARNES CLOSE MANAGEMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
The Company is a private Company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER. The Company's principal activity is that of being a Flat management company, in respect of 10 Flats located at Warnes Close in Cromer, Norfolk. 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
WARNES CLOSE MANAGEMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 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, using both the straight-line and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 10% Straight Line
|  |  |  | Fixtures and fittings | - | 25% Reducing Balance
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 2 (2024 - 2).
Page 5
WARNES CLOSE MANAGEMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 10,196 | 240 | 10,436
| At 30 November 2025 | 10,196 | 240 | 10,436
| Depreciation |  |  |
| At 1 December 2024 | 3,059 | 240 | 3,299
| Charge for the year on owned assets | 1,020 | - | 1,020
| At 30 November 2025 | 4,079 | 240 | 4,319
| Net book value |  |  |
| At 30 November 2025 | 6,117 | - | 6,117
| At 30 November 2024 | 7,137 | - | 7,137
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 351 | 439
|  | 351 | 439
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 13,505 | 9,908
|  | 13,505 | 9,908
Page 6
WARNES CLOSE MANAGEMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 576 | 577
| Accruals and deferred income | 918 | 866
|  | 1,494 | 1,443
Page 7