Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 00946265 Mr A C Murton Mr P R Cathie Mr B G Caplin Mr A C Murton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00946265 2025-03-31 00946265 2026-03-31 00946265 2025-04-01 2026-03-31 00946265 frs-core:CurrentFinancialInstruments 2026-03-31 00946265 frs-core:OtherReservesSubtotal 2026-03-31 00946265 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 00946265 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 00946265 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 00946265 frs-bus:SmallEntities 2025-04-01 2026-03-31 00946265 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00946265 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00946265 frs-bus:Director1 2025-04-01 2026-03-31 00946265 frs-bus:Director2 2025-04-01 2026-03-31 00946265 frs-bus:Director3 2025-04-01 2026-03-31 00946265 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 00946265 frs-countries:EnglandWales 2025-04-01 2026-03-31 00946265 2024-03-31 00946265 2025-03-31 00946265 2024-04-01 2025-03-31 00946265 frs-core:CurrentFinancialInstruments 2025-03-31 00946265 frs-core:OtherReservesSubtotal 2025-03-31 00946265 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 00946265
Marine Point Residents Association Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Peter Jarman LLP
Marine Point Residents Association Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
Marine Point Residents Association Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 00946265

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 762 |  | 727 |
Cash at bank and in hand |  | 98,682 |  | 92,773 |
|  | 99,444 |  | 93,500 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,091 ) |  | (2,714 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,353 |  | 90,786
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 97,353 |  | 90,786
NET ASSETS |  |  | 97,353 |  | 90,786
RESERVES
Lift Fund |  |  | 15,761 |  | 14,773
Income and Expenditure Account |  |  | 81,592 |  | 76,013
MEMBERS' FUNDS |  |  | 97,353 |  | 90,786

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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Mr A C Murton Director
06/07/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Marine Point Residents Association Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Marine Point Residents Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00946265 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the net amounts receivable from flat owners for maintenance charges for the accounting period.
2.3. 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 balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 762 |  | 727

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 559 |  | 1,246
Other creditors | 1,532 |  | 1,468
| 2,091 |  | 2,714

6. Related Party Transactions
A C Murton received an honorarium of £4,000 from the company during the year.
7. Company limited by guarantee
The company has no share capital as it is a company limited by guarantee where the members liability is limited as set out the the memorandum and articles of association of the company.
Page 2