1 January 2025 false Taxfiler 2024.6 01427932business:CompanyLimitedByGuarantee2025-01-012025-12-31 014279322024-12-31 014279322025-01-012025-12-31 01427932business:AuditExemptWithAccountantsReport2025-01-012025-12-31 01427932business:FilletedAccounts2025-01-012025-12-31 014279322025-12-31 01427932business:Director12025-01-012025-12-31 01427932business:RegisteredOffice2025-01-012025-12-31 014279322024-12-31 01427932core:WithinOneYear2025-12-31 01427932core:WithinOneYear2024-12-31 01427932core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 01427932core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 01427932core:PreviouslyStatedAmount2025-12-31 01427932core:PreviouslyStatedAmount2024-12-31 01427932business:SmallEntities2025-01-012025-12-31 01427932countries:EnglandWales2025-01-012025-12-31 01427932core:LandBuildings2025-01-012025-12-31 01427932core:PlantMachinery2025-01-012025-12-31 01427932core:LandBuildings2024-12-31 01427932core:PlantMachinery2024-12-31 01427932core:LandBuildings2025-12-31 01427932core:PlantMachinery2025-12-31 014279322024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 01427932 (England and Wales)
Stockwell Court Residents Association Limited Unaudited accounts for the year ended 31 December 2025
Stockwell Court Residents Association Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Stockwell Court Residents Association Limited Company Information for the year ended 31 December 2025
Director
R P Newman
Company Number
01427932 (England and Wales)
Registered Office
1 West Street Lewes East Sussex BN7 2NZ
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
- 3 -
Stockwell Court Residents Association Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
707 
759 
Current assets
Debtors
5
26,384 
30,546 
Cash at bank and in hand
15,012 
13,032 
41,396 
43,578 
Creditors: amounts falling due within one year
6
(32,991)
(24,746)
Net current assets
8,405 
18,832 
Net assets
9,112 
19,591 
Reserves
7
Profit and loss account
9,112 
19,591 
Members' funds
9,112 
19,591 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 June 2026 and were signed on its behalf by
R P Newman Director Company Registration No. 01427932
- 4 -
Stockwell Court Residents Association Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Stockwell Court Residents Association Limited is a private company, limited by guarantee, registered in England and Wales, registration number 01427932. The registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
10% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents service charges receivable from residential lessees together with rent receivable for the roof of the property.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
- 5 -
Stockwell Court Residents Association Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
2,579 
6,240 
8,819 
At 31 December 2025
2,579 
6,240 
8,819 
Depreciation
At 1 January 2025
1,820 
6,240 
8,060 
Charge for the year
52 
- 
52 
At 31 December 2025
1,872 
6,240 
8,112 
Net book value
At 31 December 2025
707 
- 
707 
At 31 December 2024
759 
- 
759 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,145 
16,570 
Accrued income and prepayments
14,239 
13,687 
Other debtors
- 
289 
26,384 
30,546 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
12,694 
23,307 
Taxes and social security
30 
60 
Accruals
3,234 
1,379 
Deferred income
17,033 
- 
32,991 
24,746 
7
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -