St James Park (Long Ditton) Estate Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03642679

St James Park (Long Ditton) Estate Company Limited

Filleted Unaudited Financial Statements

31 December 2025

St James Park (Long Ditton) Estate Company Limited

Balance Sheet

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	–	811

Current assets

Debtors	5	11,346	5,554
Cash at bank and in hand		369,764	309,570
		---------	---------
		381,110	315,124

Creditors: amounts falling due within one year	6	60,912	85,419
		---------	---------
Net current assets		320,198	229,705
		---------	---------
Total assets less current liabilities		320,198	230,516

Provision for major works

Other provisions	7	317,018	227,336
		---------	---------
Net assets		3,180	3,180
		---------	---------

Capital and reserves

Called up share capital	3,180	3,180
	-------	-------
Shareholders funds	3,180	3,180
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

St James Park (Long Ditton) Estate Company Limited

Balance Sheet (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 20 April 2026 , and are signed on behalf of the board by:

R W Smith

Director

Company registration number: 03642679

St James Park (Long Ditton) Estate Company Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Penrhyn Road, Kingston Upon Thames, Surrey, KT1 2BZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Garden equipment	-	10% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Tangible assets

	Garden equipment
	£
Cost
At 1 January 2025 and 31 December 2025	8,791
	-------
Depreciation
At 1 January 2025	7,980
Charge for the year	811
	-------
At 31 December 2025	8,791
	-------
Carrying amount
At 31 December 2025	–
	-------
At 31 December 2024	811
	-------

5. Debtors

	2025	2024
	£	£
Trade debtors	11,346	5,053
Other debtors	–	501
	--------	-------
	11,346	5,554
	--------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Payments received on account	45,810	74,155
Trade creditors	13,602	–
Accruals and deferred income	1,500	11,264
	--------	--------
	60,912	85,419
	--------	--------

7. Provision for major works

	General estate	Electronic gate	Landscape/Planting	Total
	£	£	£	£
At 1 January 2025	143,334	24,857	59,145	227,336
Additions	70,000	–	19,682	89,682
	---------	--------	--------	---------
At 31 December 2025	213,334	24,857	78,827	317,018
	---------	--------	--------	---------

8. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	381,110	314,518
	---------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	64,092	88,598
	--------	--------