Registration number: 01727811

The Courtyard Management Company Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

The Courtyard Management Company Limited

(Registration number: 01727811)
Balance Sheet as at 31 August 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	2		15,000		15,000
Current assets
Debtors	3	24,367		20,514
Cash at bank and in hand		12,288		25,125
		36,655		45,639
Creditors: Amounts falling due within one year	4	(1,339)		(1,541)
Net current assets			35,316		44,098
Net assets			50,316		59,098
Capital and reserves
Called up share capital		15,066		15,066
Profit and loss account		35,250		44,032
Total equity			50,316		59,098

For the financial year ending 31 August 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 and 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 19 May 2026 and signed on its behalf by:
 

......................................... Miss C L Kitson Director

The Courtyard Management Company Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

1	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 service charges due from flat owners in the year.

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.

Depreciation

With the exception of freehold land and buildings, depreciation is charged so as to write off the cost of assets over their estimated useful lives. Depreciation is not provided in respect of the company's freehold interest in the building at Tay Court as, in the opinion of the directors, the fair value is in excess of the carrying value.

Share capital

Ordinary shares are classified as equity.

The Courtyard Management Company Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

2	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 September 2024	15,000	15,000
At 31 August 2025	15,000	15,000
Depreciation
Carrying amount
At 31 August 2025	15,000	15,000
At 31 August 2024	15,000	15,000

Included within the net book value of land and buildings above is £15,000 (2024 - £15,000) in respect of freehold land and buildings.
 

3

Debtors

Current	2025 £	2024 £
Prepayments	24,367	20,514
	24,367	20,514

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	1,339	1,541