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Company registration number: 02283288
Wharfeside Court (Threshfield) Management Company Limited
Unaudited filleted financial statements
31 March 2026
Wharfeside Court (Threshfield) Management Company Limited
Contents
Statement of financial position
Notes to the financial statements
Wharfeside Court (Threshfield) Management Company Limited
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 4 | 1,319 |  |  |  | 1,191 |  |
Cash at bank and in hand |  |  | 2,830 |  |  |  | 3,931 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 4,149 |  |  |  | 5,122 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 4,137) |  |  |  | ( 5,110) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 12 |  |  |  | 12
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 12 |  |  |  | 12
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 12 |  |  |  | 12
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 12 |  |  |  | 12
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 12 |  |  |  | 12
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 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.
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 statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:
Ms S Chapman
Director
Company registration number: 02283288
Wharfeside Court (Threshfield) Management Company Limited
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Four Columns, Broughton Hall Business Park, Skipton, North Yorkshire, BD23 3AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Turnover
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.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
4. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Other debtors |  | 1,319 | 1,191
|  |  | _______ | _______

5. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Other creditors |  | 4,137 | 5,110
|  |  | _______ | _______