Company Registration No. 05470881 (England and Wales)
BITTERN ESTATES MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
BITTERN ESTATES MANAGEMENT COMPANY LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BITTERN ESTATES MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
7,342
8,158
Current assets
Debtors
5
7,154
7,312
Cash at bank and in hand
54,094
60,220
61,248
67,532
Creditors: amounts falling due within one year
6
(1,561)
(10,336)
Net current assets
59,687
57,196
Net assets
67,029
65,354
Reserves
Income and expenditure account
67,029
65,354
Members' funds
67,029
65,354

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

BITTERN ESTATES MANAGEMENT COMPANY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 15 May 2026 and are signed on its behalf by:
Mr M J Mitchell
Director
Company registration number 05470881 (England and Wales)
BITTERN ESTATES MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Bittern Estates Management Company Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Vivian House, Newham Road, Truro, Cornwall, TR1 2DP.

1.1
Accounting convention

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 a mounts 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.

1.2
Income

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.

1.3
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:

Fixtures and fittings
10% on a reducing balance basis

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.

1.4
Taxation

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

BITTERN ESTATES MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

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.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
0
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 30 June 2025
18,954
Depreciation and impairment
At 1 July 2024
10,796
Depreciation charged in the year
816
At 30 June 2025
11,612
Carrying amount
At 30 June 2025
7,342
At 30 June 2024
8,158
BITTERN ESTATES MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Service charges due
6,810
6,981
Prepayments and accrued income
344
331
7,154
7,312
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
150
7,810
Corporation tax
152
-
0
Other creditors
1,259
2,526
1,561
10,336
7
Members' liability

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
Related party transactions

During the year, the company charged £6,052 (202 4: £6,002) and £3,500 (202 4: £2,999) respectively to Cornwall Glass & Glazing Ltd and Servo Engineering Ltd, directors, in respect of management fees.

At 30 June 202 5 the company was owed £5,20 9 (202 4: £5,697) by Servo Engineering Ltd.

At 30 June 202 5 the company owed £Nil (202 4: £5,548) to Cornwall Glass & Glazing Limited.

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