19-24 Elmfield Mansions Residents Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 5

19-24 Elmfield Mansions Residents Ltd

Company Information

Directors

Dr R Fahmy Mr K P Gowland The Lins (UK) Ltd Miss S Usher Ms E L Theunissen Miss K J Nangia Miss P Clarke Miss H A J Jones

Company secretary

Mr K P Gowland

Registered office

19 24b Elmfield Mansions Elmfield Road London SW17 8AA

Accountants

Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
19-24 Elmfield Mansions Residents Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 19-24 Elmfield Mansions Residents Ltd for the year ended 31 December 2025 as set out on pages 3 to 5 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of 19-24 Elmfield Mansions Residents Ltd, as a body, in accordance with the terms of our engagement letter dated 23 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of 19-24 Elmfield Mansions Residents Ltd and state those matters that we have agreed to state to the Board of Directors of 19-24 Elmfield Mansions Residents Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 19-24 Elmfield Mansions Residents Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that 19-24 Elmfield Mansions Residents Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 19-24 Elmfield Mansions Residents Ltd. You consider that 19-24 Elmfield Mansions Residents Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of 19-24 Elmfield Mansions Residents Ltd. 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 accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

8 May 2026

19-24 Elmfield Mansions Residents Ltd

(Registration number: 06514277)
Balance Sheet as at 31 December 2025

	Note	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		3,929		3,929
Current assets
Debtors	5	1,689		1,552
Cash at bank and in hand		23,706		15,345
		25,395		16,897
Creditors: Amounts falling due within one year	6	(584)		(996)
Net current assets			24,811		15,901
Net assets			28,740		19,830
Capital and reserves
Called up share capital	7	8		8
Capital reserve		8,376		8,376
Sinking fund		20,356		11,446
Total equity			28,740		19,830

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 May 2026 and signed on its behalf by:
 

Mr K P Gowland
Company secretary and director

19-24 Elmfield Mansions Residents Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
19 24b Elmfield Mansions
Elmfield Road
London
SW17 8AA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

No depreciation is provided in respect of freehold land and buildings.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from residents for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business.

19-24 Elmfield Mansions Residents Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 7).

4	Tangible assets

	Freehold property £	Total £
Cost or valuation
At 1 January 2025	3,929	3,929
At 31 December 2025	3,929	3,929
Carrying amount
At 31 December 2025	3,929	3,929
At 31 December 2024	3,929	3,929

5

Debtors

Current	2025 £	2024 £
Prepayments	1,681	1,544
Other debtors	8	8
	1,689	1,552

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	170	270
Other creditors	414	726
	584	996

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	8	8	8	8