IRIS Accounts Production v26.1.0.640 02573141 Board of Directors 1.2.25 31.1.26 31.1.26 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02573141 2025-01-31 02573141 2026-01-31 02573141 2025-02-01 2026-01-31 02573141 2024-01-31 02573141 2024-02-01 2025-01-31 02573141 2025-01-31 02573141 ns15:EnglandWales 2025-02-01 2026-01-31 02573141 ns14:PoundSterling 2025-02-01 2026-01-31 02573141 ns10:Director1 2025-02-01 2026-01-31 02573141 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 02573141 ns10:SmallEntities 2025-02-01 2026-01-31 02573141 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 02573141 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 02573141 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 02573141 ns10:FullAccounts 2025-02-01 2026-01-31 02573141 ns10:Director2 2025-02-01 2026-01-31 02573141 ns10:RegisteredOffice 2025-02-01 2026-01-31 02573141 ns5:ShareCapital 2026-01-31 02573141 ns5:ShareCapital 2025-01-31

REGISTERED NUMBER: 02573141 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

1 TO 6 WEST COURT MANAGEMENT COMPANY

LIMITED

| 1 TO 6 WEST COURT MANAGEMENT COMPANY |

| LIMITED (REGISTERED NUMBER: 02573141) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| 1 TO 6 WEST COURT MANAGEMENT COMPANY |

| LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mrs B J Baxter

| Mrs M S Parkes

| REGISTERED OFFICE: | Flat 6 Westcourt

| Western Road

| Hailsham

| East Sussex

| BN27 3DY

| REGISTERED NUMBER: | 02573141 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Eastbourne) Limited

| 18 Hyde Gardens

| Eastbourne

| East Sussex

| BN21 4PT

| 1 TO 6 WEST COURT MANAGEMENT COMPANY |

| LIMITED (REGISTERED NUMBER: 02573141) |

BALANCE SHEET

31 JANUARY 2026

| 2026 |  | 2025

£ | £ |

CURRENT ASSETS

Cash at bank | 6 |  | 6 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6 |  | 6 |  |

CAPITAL AND RESERVES

Called up share capital | 6 |  | 6 |  |

6 |  | 6 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 profit or loss 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Mrs M S Parkes - Director

| 1 TO 6 WEST COURT MANAGEMENT COMPANY |

| LIMITED (REGISTERED NUMBER: 02573141) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| 1 to 6 West Court Management Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| The company has no income or expenditure in its own right. All transactions in the year relate to the maintenance of the common parts of the property in accordance with the lease. Income and expenditure arising from these transactions is shown in separate service charge accounts for the property that do not form part of the annual accounts of the company and are not filed at Companies House. Service charges collected are held on trust for the purpose of meeting the relevant costs on relation to the property in accordance with the provisions of s42 of the Landlord and Tenant Act 1987.

| Significant judgements and estimates

| In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| 1 TO 6 WEST COURT MANAGEMENT COMPANY |

| LIMITED (REGISTERED NUMBER: 02573141) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| 1 TO 6 WEST COURT MANAGEMENT COMPANY |

| LIMITED (REGISTERED NUMBER: 02573141) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).