REGISTERED NUMBER: 02158411 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

MOORSIDE (SHEFFIELD) MANAGEMENT

COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Howson

P Sedgley

K S Lambden

A Thompson

M Denver

E M Thompson

J R M Adler

D Miller

V Gould

SECRETARY:

S Burgess

REGISTERED OFFICE:

25 Moorside

Sheffield

South Yorkshire

S10 4LN

REGISTERED NUMBER:

02158411 (England and Wales)

ACCOUNTANTS:

S Burgess & Co Ltd

11 Slayleigh Avenue

Sheffield

South Yorkshire

S10 3RA

FIXED ASSETS

Tangible assets

4

4,750

4,750

CURRENT ASSETS

Cash at bank

21,292

17,908

CREDITORS

Amounts falling due within one year

5

1,623

1,670

NET CURRENT ASSETS

19,669

16,238

TOTAL ASSETS LESS CURRENT LIABILITIES

24,419

20,988

RESERVES

Other reserves

12,000

12,000

Income and expenditure account

12,419

8,988

24,419

20,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 surplus or deficit 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 18 May 2026 and were signed on its behalf by:

M J Howson - Director

M Denver - Director

1.	STATUTORY INFORMATION

Moorside (Sheffield) Management Company Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents management fees charged to each dwelling within the Moorside Estate and is recognised in accordance with the underlying constitution of the company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

20% on cost

Taxation

Taxation for the year comprises current 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 taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Debtors and creditors due within one year

Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment

At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

land

property

machinery

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

4,750

23,050

93

27,893

DEPRECIATION

At 1 January 2025

and 31 December 2025

-

23,050

93

23,143

NET BOOK VALUE

At 31 December 2025

4,750

-

-

4,750

At 31 December 2024

4,750

-

-

4,750

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Corporation tax

93

140

Accrued expenses

1,530

1,530

1,623

1,670