| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
62,508 |
|
|
2,048 |
| Current assets |
|
61,670 |
|
|
63,160 |
|
| Prepayments and accrued income |
|
2,826 |
|
|
2,929 |
|
| Creditors: amount falling due within one year |
|
(1,704) |
|
|
(4,509) |
|
|
Net current assets
|
|
|
62,792
|
|
|
61,580
|
|
Total assets less current liabilities
|
|
|
125,300 |
|
|
63,628 |
|
Net assets
|
|
|
125,300 |
|
|
63,628 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
125,300 |
|
|
63,628 |
| |
NOTES TO THE ACCOUNTS
General Information
The Manor House Estate Bawdsey (Management) Limited is a private company, limited by shares, registered in England and Wales, registration number 05860761, registration address 1 The Walled Garden, Naburn, York, YO19 4SB.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
The company is a not for profit organisation and exists to manage the shared facilities at The Manor House Estate, Bawdsey and raises service charges to the members owning property on the Estate to recover its operating costs. The company's turnover represents these service charges to members.
VAT
The company is not registered for VAT and therefore all figures in the accounts are stated including VAT where charged.
Tangible fixed assets
Land is stated at cost. Other tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
20% Straight Line
|
|
| 2. |
Tangible fixed assets
| Cost or valuation |
Land and Buildings |
|
Plant and Machinery |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 January 2025 |
- |
|
11,605 |
|
11,605 |
| Additions |
60,000 |
|
1,303 |
|
61,303 |
| Disposals |
- |
|
- |
|
- |
| At 31 December 2025 |
60,000 |
|
12,908 |
|
72,908 |
| Depreciation |
| At 01 January 2025 |
- |
|
9,557 |
|
9,557 |
| Charge for year |
- |
|
843 |
|
843 |
| On disposals |
- |
|
- |
|
- |
| At 31 December 2025 |
- |
|
10,400 |
|
10,400 |
| Net book values |
| Closing balance as at 31 December 2025 |
60,000 |
|
2,508 |
|
62,508 |
| Opening balance as at 01 January 2025 |
- |
|
2,048 |
|
2,048 |
|
| 3. |
Average number of employees
Average number of employees during the year was 4 (2024 : 4).
|
| 4. |
Related parties
During the year the company entered into the following transactions with related parties: | Amount due from/to related party | | Provision for doubtful debt from the related party |
|---|
| 2025
£ | | 2024
£ | | 2025
£ | | 2024
£ |
|---|
| Related party transactions | - | | (1,751) | | - | | - |
Dr John Knights, a director and also a member of the Company, has provided financial/accountancy services to the Company during the year for which consultancy fees of £1,000 were charged (2024 £1,000) of which £0 was outstanding at the year end (2024 £1,000).
The Company was charged £1,990 during the year (2024 £2,357) for grounds maintenance, licence fees and other charges by Simper's Silver Harvest LLP, two of the partners of which were directors of the Company and also Company members, of which £0 was outstanding at the year end (2024
£751). |
|
Exceptional item - contributions from members
During the year the members of the company contributed to the company to enable it to purchase land in the immediate vicinity. This contribution has been recognised as exceptional income.
|
| 6. |
Insurance Claim
The Company made a claim on its insurance policy in August 2024 for the replacement of the sewage treatment plant serving properties on the Estate which has suffered damage caused by subsidence. This claim has finally been settled but the quoted replacement cost (£75,285) is higher than the expected cash settlement sum and the Company will have to contribute £27,624 towards the cost, including the policy's £1,500 subsidence excess. No specific provision has been made in these accounts for this cost.
|
For the year ended 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 22 February 2026 and were signed on its behalf by: --------------------------------
A Richardson
Director |
2
|
