Block H Clayton House Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 24 December 2025

1	General information

Block H Clayton House Management Company Limited (the 'company') is a company limited by guarantee incorporated in England and Wales under the Companies Act. The address of the registered office is given on page 1. The nature of the company’s operations and its principal activities are set out in the Director's Report on page 2.

2	Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus she continues to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Reclassification of comparative amounts

During the year, the company reviewed the presentation of service charge transactions. Service charge monies are collected and held on trust on behalf of the leaseholders for the purpose of meeting the relevant costs in relation to the property and do not represent the company's funds. Therefore, the transactions and balances relating to the service charge are no longer included within the statutory financial statements and are reported separately in service charge accounts, which are prepared in accordance with ACCA professional guidance known as Technical Factsheet 172. Comparative figures have been restated accordingly.

Block H Clayton House Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 24 December 2025 (continued)

2	Accounting policies (continued)

Judgements

There are no critical judgements made by the directors in the process of applying the company’s accounting policies which have the most significant effect on the amounts recognised in the financial statements

Taxation

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Income tax charges are calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Property, plant and equipment

Tangible fixed assets comprises the freehold land at Clayton House, 50 Trinity Church Road, Barnes, London, SW13 8EL, which is stated as a nominal value of £1. No depreciation is provided on this.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Property, plant and equipment

	Freehold land £
Cost
At 25 December 2024	1
At 24 December 2025	1
Carrying amount
At 24 December 2025	1
At 24 December 2024	1

Block H Clayton House Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 24 December 2025 (continued)

5

Payables

	2025 £	As restated 2024 £
Due within one year
Other payables	1	1

6	Service charge accounts

Service charge accounts have been prepared for Clayton House, 50 Trinity Church Road, London, SW13 8EL in respect of the year ended 24 December 2025. A copy of these accounts may be obtained from the managing agent, Willmotts (Ealing) Limited, at the registered office address.