Cedar Estate Tenants (Kensington) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 00622651 (England and Wales)

Audited Financial Statements for the Year Ended 30 September 2025

for

CEDAR ESTATE TENANTS (KENSINGTON)

LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S Benedetti

E P Jackson

L M Bertelsen

C L Cabanne

A Ziyabek

P Le Gourrierec

SECRETARY:

D&G Block Management Limited

REGISTERED OFFICE:

Cedar Estates

Falkland House Cottage

Marloes Road

London

W8 5LF

REGISTERED NUMBER:

00622651 (England and Wales)

AUDITORS:

BDA Associates Limited

Statutory Auditor

Chartered Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

CURRENT ASSETS

Debtors

4

515,341

695,200

Cash at bank and in hand

5

1,357,058

778,695

1,872,399

1,473,895

CREDITORS

Amounts falling due within one year

6

642,071

716,253

NET CURRENT ASSETS

1,230,328

757,642

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,230,328

757,642

CAPITAL AND RESERVES

Called up share capital

7

97

Other reserves

1,230,231

757,545

SHAREHOLDERS' FUNDS

1,230,328

757,642

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 27 May 2026 and were signed on its behalf by:

S Benedetti - Director

L M Bertelsen - Director

1.	STATUTORY INFORMATION

Cedar Estate Tenants (Kensington) Limited is a private company, limited by shares , 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.

Significant judgements and estimates

In the process of applying its accounting policies, the company is required to make certain estimates, judgements and assumptions that it believes are reasonable based on the information available. These judgements, estimates and assumptions affect the amounts of assets and liabilities at the date of the financial statements and the amounts of revenues and expenses recognised during the reporting periods presented. On an ongoing basis, the company evaluates its estimates using historical experience, consultation with experts and other methods considered reasonable in the particular circumstances. Actual results may differ significantly from the estimates, the effect of which is recognised in the period in which the facts that give rise to the revision become known.

Turnover

Turnover represents service charges receivable for the upkeep and maintenance of the properties known as Cedar Estates, London.Turnover is recognised in accordance with the lease accounting period.

Taxation

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

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. Tax is not chargeable on service charge surpluses, however it does become payable upon bank interest earned should the liability be in excess of £100.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Reserve fund

The company has adopted a policy of transferring the service charge surplus or deficit (after tax, if applicable) at the year end to the reserve fund.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

-

43,930

Due from related company

8,743

8,852

Other debtors

506,598

642,418

515,341

695,200

5.	CASH AT BANK AND IN HAND

A statutory trust has been imposed over the service charge monies received in accordance with Section 42 of the Landlord and Tenant Act 1987. Cedar Estates Tenants (Kensington) Ltd acts as a trustee in this capacity on behalf of the leaseholders. All accounts are interest bearing, and there is instant withdrawal on the current and deposit accounts.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

34,862

40,803

Taxation and social security

2,934

3,836

Other creditors

604,275

671,614

642,071

716,253

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

92

Ordinary Class 'A' Shares

£1

92

100

Ordinary Class 'B' Shares

5p

5

97

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Rajesh Amin (Senior Statutory Auditor)

for and on behalf of BDA Associates Limited

9.	RELATED PARTY DISCLOSURES

At 30 September 2025 the company had a debtor of £8,743 (2024 - £8,852) due from Cedar Estates Limited, a related company which has the same directors and majority shareholders.