REGISTERED NUMBER: 01802956 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28th September 2025

for

JOHN SPENCER SQUARE MANAGEMENT

COMPANY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S L Fenwick

J R Madeley

A Snowball

J J W Boddy

B K Smith

SECRETARY:

Michael Laurie Magar Ltd.

REGISTERED OFFICE:

MLM Property Management

Premiere House

Elstree Way

Borehamwood

Hertfordshire

WD6 1JH

REGISTERED NUMBER:

01802956 (England and Wales)

ACCOUNTANTS:

SWP Service Charge Accountants Limited

Chartered Accountants

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Investment property

4

45,000

45,000

CURRENT ASSETS

Cash at bank

269,050

264,625

CREDITORS

Amounts falling due within one year

5

5,563

5,318

NET CURRENT ASSETS

263,487

259,307

TOTAL ASSETS LESS CURRENT LIABILITIES

308,487

304,307

PROVISIONS FOR LIABILITIES

9,525

9,525

NET ASSETS

298,962

294,782

RESERVES

Revaluation reserve

6

28,933

28,933

Income and expenditure account

270,029

265,849

298,962

294,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th May 2026 and were signed on its behalf by:

A Snowball - Director

1.	STATUTORY INFORMATION

John Spencer Square Management Company Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Going concern

The company reports a Surplus for the year amounting to £4,180. The company manages expenditure in accordance with it's asset position and known income streams. Closing reserves of £298,962 are well in excess of all planned future expenditure and therefore it is appropriate for the company to continue to prepare accounts as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in surplus or deficit.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Debtors

Short term debtors are measured at transaction price, less any impairment.

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.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29th September 2024

and 28th September 2025

45,000

NET BOOK VALUE

At 28th September 2025

45,000

At 28th September 2024

45,000

Fair value at 28th September 2025 is represented by:

£

Valuation in 2024

25,958

Cost

19,042

45,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

4,243

878

Accruals and deferred income

1,320

4,440

5,563

5,318

6.

RESERVES

Revaluation

reserve

£

At 29th September 2024

and 28th September 2025

28,933