Registration number:
Highgate Court Management Company Limited
(A company limited by guarantee)
for the Year Ended 31 December 2025
Highgate Court Management Company Limited
Contents
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Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Highgate Court Management Company Limited
Company Information
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Directors |
A S Cox B R Norris P J Viveash V N Williams S J Bannon J C Williams |
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Registered office |
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Accountants |
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Highgate Court Management Company Limited
(Registration number: 01267878)
Balance Sheet as at 31 December 2025
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net assets/(liabilities) |
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Reserves |
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Surplus/(deficit) |
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For the financial 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.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Highgate Court Management Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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General information |
The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
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.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
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.
Revenue recognition
Turnover comprises service charges receivable from tenants which are levied to cover the costs borne by the company in managing the communal facilities, gardens and property. At any given date there may be a surplus or deficit of income over expenditure due to the timing of receipts from tenants and payments made by the company. Any surplus or deficit at the year end is shown as service charges received in advance or as service charges receivable respectively and is reported in the balance sheet.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from tenants levied in respect of service charges but unpaid at the balance sheet date.
Highgate Court Management Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.
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Staff numbers |
The average number of persons (including directors) employed by the company in the year, was
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Debtors |
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Current |
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Trade debtors |
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Prepayments |
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Creditors |
Creditors: amounts falling due within one year
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Due within one year |
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Accruals and deferred income |
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Other creditors |
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