Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Mr D Guthrie 04/05/2023 Mr A Lone 12/06/2024 Mrs P-S Mayel-Afshar 07/04/2011 Mr S Rishi Das 12/01/2023 09 May 2026 The principal activity of the company during the year was to act as a service charge management company. 05242648 2025-09-30 05242648 bus:Director1 2025-09-30 05242648 bus:Director2 2025-09-30 05242648 bus:Director3 2025-09-30 05242648 bus:Director4 2025-09-30 05242648 2024-09-30 05242648 core:CurrentFinancialInstruments 2025-09-30 05242648 core:CurrentFinancialInstruments 2024-09-30 05242648 core:Non-currentFinancialInstruments 2025-09-30 05242648 core:Non-currentFinancialInstruments 2024-09-30 05242648 core:RevaluationReserve 2025-09-30 05242648 core:RevaluationReserve 2024-09-30 05242648 core:RetainedEarningsAccumulatedLosses 2025-09-30 05242648 core:RetainedEarningsAccumulatedLosses 2024-09-30 05242648 core:LandBuildings 2024-09-30 05242648 core:LandBuildings 2025-09-30 05242648 2024-10-01 2025-09-30 05242648 bus:FilletedAccounts 2024-10-01 2025-09-30 05242648 bus:SmallEntities 2024-10-01 2025-09-30 05242648 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05242648 bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 05242648 bus:Director1 2024-10-01 2025-09-30 05242648 bus:Director2 2024-10-01 2025-09-30 05242648 bus:Director3 2024-10-01 2025-09-30 05242648 bus:Director4 2024-10-01 2025-09-30 05242648 2023-10-01 2024-09-30 05242648 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company No: 05242648 (England and Wales)

# KENDALL CRESCENT RESIDENTS COMPANY LIMITED

### (A COMPANY LIMITED BY GUARANTEE)

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

KENDALL CRESCENT RESIDENTS COMPANY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

Contents

KENDALL CRESCENT RESIDENTS COMPANY LIMITED

## BALANCE SHEET

AS AT 30 SEPTEMBER 2025
KENDALL CRESCENT RESIDENTS COMPANY LIMITED

## BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 21,300 |  | 21,300
|  | 21,300 |  | 21,300
Current assets |  |  |  |
Debtors | 4 | 3,276 |  | 3,216
Cash at bank and in hand |  | 4,867 |  | 4,874
|  | 8,143 |  | 8,090
Creditors: amounts falling due within one year | 5 | ( 828) |  | ( 788)
Net current assets |  | 7,315 |  | 7,302
Total assets less current liabilities |  | 28,615 |  | 28,602
Creditors: amounts falling due after more than one year | 6 | ( 11,500) |  | ( 11,500)
Net assets |  | 17,115 |  | 17,102
Reserves |  |  |  |
Revaluation reserve | 8 | 2,856 |  | 2,856
Retained earnings |  | 14,259 |  | 14,246
Total reserves |  | 17,115 |  | 17,102

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Kendall Crescent Residents Company Limited (registered number: 05242648) were approved and authorised for issue by the Board of Directors on 09 May 2026. They were signed on its behalf by:

Mrs P-S Mayel-Afshar Director |

KENDALL CRESCENT RESIDENTS COMPANY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
KENDALL CRESCENT RESIDENTS COMPANY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Kendall Crescent Residents Company Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Almond Avenue, Kidlington, OX5 1EN, United Kingdom.
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 £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below

##### Turnover

Income and expenses are included in the financial statements as they become receivable or due.
Expenses include VAT where applicable as the company cannot reclaim it

##### Taxation

Current tax
The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

##### Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings | not depreciated

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

##### Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### 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 balance sheet 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.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Land and buildings |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 21,300 |  | 21,300
At 30 September 2025 | 21,300 |  | 21,300
Accumulated depreciation |  |  |
At 01 October 2024 | 0 |  | 0
At 30 September 2025 | 0 |  | 0
Net book value |  |  |
At 30 September 2025 | 21,300 |  | 21,300
At 30 September 2024 | 21,300 |  | 21,300

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 600 |  | 600
Other debtors | 2,676 |  | 2,616
| 3,276 |  | 3,216

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 828 |  | 788

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 11,500 |  | 11,500

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Liability of members

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

#### 8. Revaluation reserve

| 2025 |  | 2024
| £ |  | £
At the beginning and end of the year | 2,856 |  | 2,856