For the financial year ended 31 March 2026 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 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Mowsley Court Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 21 The Point, Rockingham Road, Market Harborough, Leicestershire, England, LE16 7NU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Turnover represents the annual rent and subscriptions due from each member together with share transfer and any other fees charged in the year.

Freehold property is the land upon which the dwellings of the members are situated together with certain

common grounds made available to the members.

The directors therefore consider that it is appropriate to carry this property at cost in the financial statements without any charge for depreciation.

The average monthly number of persons (including directors) employed by the company during the year was:

Included in cost of land and buildings is freehold land of £1,627 (2024 - £1,627) which is not depreciated.